Citizens Community Bancorp (CZWI) 10-K 7 Dec 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2015	Dec. 07, 2015	Mar. 31, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Citizens Community Bancorp Inc.
Entity Central Index Key	1,367,859
Document Type	10-K
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 44,207,525
Entity Common Stock, Shares Outstanding		5,231,265

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Assets
Cash and cash equivalents	$ 23,872	$ 11,434
Other interest-bearing deposits	2,992	245
Investment securities (available for sale securities at fair value of $79,921 and $62,189, and held to maturity securities at cost of $8,012 and $8,785 at September 30, 2015 and 2014, respectively)	87,933	70,974
Non-marketable equity securities, at cost	4,626	5,515
Loans receivable	450,510	470,366
Allowance for loan losses	(6,496)	(6,506)
Loans receivable, net	444,014	463,860
Office properties and equipment, net	2,669	3,725
Accrued interest receivable	1,574	1,478
Intangible assets	104	161
Foreclosed and repossessed assets, net	902	1,050
Other assets	11,462	11,373
TOTAL ASSETS	580,148	569,815
Liabilities:
Deposits	456,298	449,767
Federal Home Loan Bank advances	58,891	58,891
Other liabilities	4,424	3,864
Total liabilities	519,613	512,522
Stockholders’ equity:
Common stock—$0.01 par value, authorized 30,000,000; 5,232,579 and 5,167,061 shares issued and outstanding, respectively	52	52
Additional paid-in capital	54,740	54,257
Retained earnings	6,245	4,049
Unearned deferred compensation	(288)	(223)
Accumulated other comprehensive loss	(214)	(842)
Total stockholders’ equity	60,535	57,293
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 580,148	$ 569,815

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Statement of Financial Position [Abstract]
Available-for-sale securities	$ 79,921	$ 62,189
Held-to-maturity securities	$ 8,012	$ 8,785
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	5,232,579	5,167,061
Common stock, shares outstanding	5,232,579	5,167,061

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Interest and dividend income:
Interest and fees on loans	$ 21,641	$ 22,612	$ 23,201
Interest on investments	1,363	1,421	1,374
Total interest and dividend income	23,004	24,033	24,575
Interest expense:
Interest on deposits	3,808	3,615	4,791
Interest on borrowed funds	630	660	521
Total interest expense	4,438	4,275	5,312
Net interest income	18,566	19,758	19,263
Provision for loan losses	656	1,910	3,143
Net interest income after provision for loan losses	17,910	17,848	16,120
Non-interest income:
Total fair value adjustments and other-than-temporary impairment	0	(78)	(1,412)
Portion of loss recognized in other comprehensive income (loss) (before tax)	0	0	615
Net gains (losses) on sale of available for sale securities	60	(168)	552
Net gains (losses) on available for sale securities	60	(246)	(245)
Service charges on deposit accounts	1,715	1,964	1,820
Loan fees and service charges	1,291	904	768
Other	847	794	708
Total non-interest income	3,913	3,416	3,051
Non-interest expense:
Salaries and related benefits	8,643	9,287	9,068
Occupancy	2,872	2,631	2,493
Office	1,105	1,499	1,223
Data processing	1,590	1,531	1,657
Amortization of core deposit intangible	57	57	56
Advertising, marketing and public relations	570	370	233
FDIC premium assessment	390	409	522
Professional services	1,088	552	707
Other	1,404	2,098	1,530
Total non-interest expense	17,719	18,434	17,489
Income before provision for income tax	4,104	2,830	1,682
Provision (benefit) for income taxes	1,490	1,047	635
Net income attributable to common stockholders	$ 2,614	$ 1,783	$ 1,047
Per share information:
Basic earnings (in dollars per share)	$ 0.50	$ 0.35	$ 0.20
Diluted earnings (in dollars per share)	0.50	0.34	0.20
Cash dividends paid (in dollars per share)	$ 0.08	$ 0.04	$ 0.02

Consolidated Statements of Othe

Consolidated Statements of Other Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Statement of Comprehensive Income [Abstract]
Net income attributable to common stockholders	$ 2,614	$ 1,783	$ 1,047
Securities available for sale
Net unrealized gains (losses) arising during period	584	1,509	(2,793)
Reclassification adjustment for gains (losses) included in net income	36	(101)	332
Change for realized losses on securities available for sale for other-than-temporary impairment (OTTI) write-down	0	47	478
Unrealized gains (losses) on securities	620	1,455	(1,983)
Defined benefit plans:
Amortization of unrecognized prior service costs and net gains (losses)	8	(11)	49
Total other comprehensive income (loss), net of tax	628	1,444	(1,934)
Comprehensive income (loss)	$ 3,242	$ 3,227	$ (887)

Consolidated Statements of Oth6

Consolidated Statements of Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income $ in Thousands	12 Months Ended
	Sep. 30, 2015USD ($)
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Net gain on sale of available for sale securities	$ 60
Provision for income taxes	(1,490)
Net income attributable to common stockholders	2,614
Accumulated Net Unrealized Investment Gain (Loss) [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Net gain on sale of available for sale securities	60	[1]
Provision for income taxes	(24)	[1]
Net income attributable to common stockholders	$ 36	[1]
[1]	Amounts in parentheses indicate decreases to profit/loss.

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Unearned Deferred Compensation	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Sep. 30, 2012	$ 55,103	$ 51	$ 53,969	$ 1,529	$ (94)	$ (352)
Beginning balance, shares at Sep. 30, 2012		5,135,550
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	1,047			1,047
Other comprehensive loss, net of tax	(1,934)					(1,934)
Forfeiture of unvested shares, shares		(503)
Forfeiture of unvested shares	0
Surrender of vested shares, shares		(639)
Surrender of vested shares	(4)		(4)
Common stock awarded under recognition and retention plan, shares		20,483
Common stock awarded under recognition and retention plan	$ 0		120		(120)
Common stock options exercised, shares	0
Stock option expense	$ 31		31
Amortization of restricted stock	45				45
Cash dividends	(103)			(103)
Ending balance, shares at Sep. 30, 2013		5,154,891
Ending balance at Sep. 30, 2013	54,185	$ 51	54,116	2,473	(169)	(2,286)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	1,783			1,783
Other comprehensive loss, net of tax	1,444					1,444
Surrender of vested shares, shares		(2,830)
Surrender of vested shares	(22)		(22)
Common stock awarded under recognition and retention plan, shares		15,000
Common stock awarded under recognition and retention plan	$ 1	$ 1	120		(120)
Common stock options exercised, shares	0
Stock option expense	$ 43		43
Amortization of restricted stock	66				66
Cash dividends	(207)			(207)
Ending balance, shares at Sep. 30, 2014		5,167,061
Ending balance at Sep. 30, 2014	57,293	$ 52	54,257	4,049	(223)	(842)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,614			2,614
Other comprehensive loss, net of tax	628					628
Surrender of vested shares, shares		(3,937)
Surrender of vested shares	(36)		(36)
Common stock awarded under recognition and retention plan, shares		17,500
Common stock awarded under recognition and retention plan	$ 0		161		(161)
Common stock options exercised, shares	51,955	51,955
Common stock options exercised	$ 299		299
Stock option expense	59		59
Amortization of restricted stock	96				96
Cash dividends	(418)			(418)
Ending balance, shares at Sep. 30, 2015		5,232,579
Ending balance at Sep. 30, 2015	$ 60,535	$ 52	$ 54,740	$ 6,245	$ (288)	$ (214)

Consolidated Statements of Cha8

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Statement of Stockholders' Equity [Abstract]
Cash dividend dollars per share	$ 0.08	$ 0.04	$ 0.02

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income attributable to common stockholders	$ 2,614	$ 1,783	$ 1,047
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of premium/discount on securities	910	1,024	1,008
Depreciation	1,382	1,116	1,079
Provision for loan losses	656	1,910	3,143
Net realized (gain) loss on sale of securities	(60)	168	(552)
Other-than-temporary impairment on mortgage-backed securities	0	78	797
Amortization of core deposit intangible	57	57	56
Amortization of restricted stock	96	66	45
Stock based compensation expense	59	43	31
Loss on sale of office properties	8	323	168
(Benefit) provision for deferred income taxes	(471)	943	182
Net loss (gains) from disposals of foreclosed and repossessed assets	31	(71)	(102)
Provision for valuation allowance on foreclosed properties	57	74	76
(Increase) decrease in accrued interest receivable and other assets	(130)	(604)	599
Increase (decrease) in other liabilities	568	926	(834)
Total adjustments	3,163	6,053	5,696
Net cash provided by operating activities	5,777	7,836	6,743
Cash flows from investing activities:
Purchase of investment securities	(54,232)	(20,506)	(71,544)
Purchase of bank owned life insurance	0	(3,000)	(3,000)
Net (increase) decrease in interest-bearing deposits	(2,747)	1,743	(1,988)
Proceeds from sale of securities available for sale	29,285	23,491	44,780
Principal payments on investment securities	8,171	6,892	9,621
Proceeds from sale of non-marketable equity securities	889	0	500
Purchase of non-marketable equity securities	0	(2,215)	0
Proceeds from sale of foreclosed and repossessed assets	1,323	2,342	2,553
Net decrease (increase) in loans	17,927	(33,455)	(18,757)
Net capital expenditures	(331)	(485)	(549)
Net cash received from sale of office properties	0	159	0
Net cash provided by (used in) investing activities	285	(25,034)	(38,384)
Cash flows from financing activities:
Net increase in Federal Home Loan Bank advances	0	8,891	750
Net increase in deposits	6,531	2,369	25,340
Surrender of restricted shares of common stock	(36)	(22)	(4)
Exercise of common stock options	299	0	0
Cash dividends paid	(418)	(207)	(103)
Net cash provided by financing activities	6,376	11,031	25,983
Net increase (decrease) in cash and cash equivalents	12,438	(6,167)	(5,658)
Cash and cash equivalents at beginning of period	11,434	17,601	23,259
Cash and cash equivalents at end of period	23,872	11,434	17,601
Cash paid during the year for:
Interest on deposits	2,852	3,612	3,667
Interest on borrowings	466	646	543
Income taxes	1,214	86	790
Supplemental noncash disclosure:
Transfers from loans receivable to foreclosed and repossessed assets	$ 1,263	$ 2,368	$ 3,013

Nature of Business and Summary

Nature of Business and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of Citizens Community Federal N.A. (the “Bank”) included herein have been included by its parent company, Citizens Community Bancorp, Inc. (the “Company”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). On April 16, 2014, the U.S. Office of the Comptroller of the Currency (the "OCC"), the primary federal regulator for Citizens Community Bancorp, Inc. and Citizens Community Federal, provided written notice to the Bank of the OCC's approval for the Bank to convert to a national banking association (a "National Bank") and operate under the title of Citizens Community Federal National Association ("Citizens Community Federal N.A."). The consummation of the conversion to a National Bank was effective as of May 31, 2014. On April 18, 2014, Citizens Community Bancorp, Inc. received written notice from the Federal Reserve Bank of Minneapolis (the "FRB") notifying the Company of the FRB's approval of the Company becoming a bank holding company as a result of the conversion of the Bank from a federally-chartered savings bank to a National Bank, which approval was also effective as of May 31, 2014. The consolidated income of the Company is principally derived from the income of the Bank, the Company’s wholly owned subsidiary. The Bank originates residential, commercial, agricultural, consumer and commercial and industrial (C&I) loans and accepts deposits from customers, primarily in Wisconsin, Minnesota and Michigan. The Bank operates 18 full-service offices; seven stand-alone locations and 11 branches. In October 2015, we relocated our Mankato, Minnesota branch to a new full-service traditional branch in Mankato, MN. In October 2015, we entered into a purchase agreement with Central Bank of Golden Valley, Minnesota, to purchase approximately $14,000 in loans from, and assume $30,000 in deposit liabilities of Central Bank’s Rice Lake and Barron branch banking operations pending regulatory approval. The transaction is expected to be finalized in our second fiscal quarter of 2016. In November 2015, we announced the closing of three in-store branches, effective December 2015 and January 2016. We intend to continue to review our branch network to deploy assets and capital in growth markets and exit markets where we believe have limited growth opportunities. Through all of our branch locations in Wisconsin, Minnesota and Michigan, we provide a variety of commercial and consumer banking products and services to customers, including online and mobile banking options. The Bank is subject to competition from other financial institutions and non-financial institutions providing financial products. Additionally, the Bank is subject to the regulations of certain regulatory agencies and undergoes periodic examination by those regulatory agencies. In preparing these consolidated financial statements, we evaluated the events and transactions that occurred through December 7, 2015 , the date on which the financial statements were available to be issued. As of December 7, 2015 , there were no subsequent events which required recognition or disclosure. Unless otherwise stated, all monetary amounts in these Notes to Consolidated Financial Statements, other than share, per share and capital ratio amounts, are stated in thousands. Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Citizens Community Federal N.A. All significant inter-company accounts and transactions have been eliminated. Use of Estimates— Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, foreclosed and repossessed assets, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets and long-lived assets, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to: those items described under the caption “Risk Factors” in Item 1A of the accompanying annual report on Form 10-K for the year ended September 30, 2015 and external market factors such as market interest rates and employment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period. Cash and Cash Equivalents— For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash, due from banks, and interest bearing deposits with original maturities of three months or less . Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses deemed other than temporarily impaired due to non-credit issues being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. In estimating other-than-temporary impairment (OTTI), management considers: (1) the length of time and extent that fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the Company’s ability and intent to hold the security for a period sufficient to allow for any anticipated recovery in fair value. The difference between the present values of the cash flows expected to be collected and the amortized cost basis is the credit loss. The credit loss is the portion of OTTI that is recognized in operations and is a reduction to the cost basis of the security. The portion of other-than-temporary impairment related to all other factors is included in other comprehensive income (loss), net of the related tax effect. Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, and net of deferred loan fees and costs. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial loans, including Agricultural and C&I loans, past due 90 days or more; • Closed end consumer loans past due 120 days or more; and • Real estate loans and open ended consumer loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a 6 month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Real estate loans and open ended consumer loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed end consumer loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial loans, including Agricultural and C&I loans, are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more. Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual substandard loans not considered a TDR, when full payment under the loan terms is not expected. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR's or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan's estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALLL purposes, and accordingly, are not separately identified for ALLL disclosures. Non-marketable Equity Securities — Non-marketable equity securities are comprised of Federal Home Loan Bank (FHLB) stock and Federal Reserve Bank (FRB) stock, and are carried at cost. The Bank is a member of the FHLB system. Members are required to own a certain amount of FHLB stock based on the Bank’s level of borrowings from the FHLB and other factors, and may invest in additional amounts of FHLB stock. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on the ultimate recovery of par value. The determination of whether a decline affects the ultimate recovery is influenced by criteria such as: (1) the significance of the decline in net assets of the FHLB as compared to the capital stock amount and length of time a decline has persisted; (2) the impact of legislative and regulatory changes on the FHLB; and (3) the liquidity position of the FHLB. Both cash and stock dividends are reported as income. FHLB stock is evaluated quarterly for impairment. Quarterly cash dividends are paid on FHLB stock owned by members as a condition for required membership and also on stock owned based on activity. Membership stock quarterly cash dividends were paid at an annualized dividend rate of 0.50% in all quarters. Activity stock quarterly cash dividends were paid in November 2014 at an annualized dividend rate of 2.00% . Activity stock quarterly cash dividends were paid in February 2015, May 2015 and in August 2015 at an annualized dividend rate of 2.25% per share. Based on management’s quarterly evaluation, no impairment has been recorded on these securities. As a National Banking Association, the Bank must be a member of the Federal Reserve system. Each member bank is required to subscribe to Federal Reserve Stock in an amount equal to 6 percent of its capital and surplus. Although the par value of the stock is $100 per share, banks (including the Bank) pay only $50 per share at the time of purchase, with the understanding that the other half of the subscription amount is subject to call at any time. Dividends are paid at the statutory rate of 6 percent per annum, or $1.50 per share semi-annually on the last business day of June and December. Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a valuation allowance is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other on our Consolidated Statements of Operations. Office Properties and Equipment— Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of office properties and equipment are reflected in income. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 10 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line (or accelerated) method with useful lives ranging from 3 to 10 years. Leasehold improvements are depreciated using the straight-line (or accelerated) method with useful lives based on the lesser of (a) the estimated life of the lease, or (b) the estimated useful life of the leasehold improvement. Intangible Assets— Intangible assets consist of core deposit intangible assets arising from branch acquisitions. They were initially measured at fair value and amortized over their estimated useful lives, ranging from 7 to 15 years. The balances of core deposit intangible assets were $104 and $ 161 at September 30, 2015 and 2014 , respectively. Amortization expense related to these core deposit intangible assets was $ 57 , $ 57 and $ 56 for the years ended September 30, 2015 , 2014 and 2013 , respectively. Accumulated amortization on core deposit intangible assets was $2,416 and $2,359 , at September 30, 2015 and 2014 , respectively. Interest Bearing Deposits— Other interest bearing deposits are certificate of deposit investments made by the Bank with other financial institutions that are carried at cost and mature within three to seven years. Balances over $250 in those institutions are not insured by the FDIC and therefore pose a potential risk in the event the institution were to fail. As of September 30, 2015 and 2014 , there were no uninsured deposits. Advertising, Marketing and Public Relations Expense— The Company expenses all advertising, marketing and public relations costs as they are incurred. Total costs for the years ended September 30, 2015 , 2014 , and 2013 were $ 570 , $ 370 , and $ 233 , respectively. Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. See Note 13, "Income Taxes" for details on the Company’s income taxes. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carry forward periods, any experience with utilization of operating loss and tax credit carry forwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance. Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company's stock price on the reporting date. Loss Contingencies— Loss contingencies, including claims and legal actions arising in the normal course of business, are recorded as liabilities when the likelihood of loss is probable and an amount of loss can be reasonably estimated. Off-Balance-Sheet Financial Instruments— In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and commitments under lines of credit arrangements, issued to meet customer financial needs. Such financial instruments are recorded in the financial statements when they become payable. Other Comprehensive Income (Loss)— Accumulated and other comprehensive income or loss is comprised of the unrealized and realized gains and losses on securities available for sale and pension liability adjustments, net of tax, and is shown on the accompanying Consolidated Statements of Other Comprehensive Income (Loss). Operating Segments— While our chief decision makers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment. Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation. Adoption of New Accounting Standards - In August, 2014, the FASB issued Accounting Standards Update ("ASU") 2014-14 - "Receivables; Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure". ASU 2014-14 is intended to improve accounting and disclosure consistency related to how creditors classify government-guaranteed mortgage loans, including FHA or VA guaranteed loans, upon foreclosure. For public entities, ASU 2014-09 is effective on a prospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-14 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In May, 2014, the FASB issued ASU 2014-09 - "Revenue from Contracts with Customers (Topic 606). ASU 2014-09 is intended to clarify and simplify revenue recognition principles, develop a common revenue standard across industries and accounting frameworks, and improve the usefulness and consistency of revenue reporting. The effective dates for ASU 2014-09 were deferred one year when the FASB issued ASU 2015-14 - "Revenue from Contracts with Customers (Topic (606) Deferral of the Effective Date", in August 2015. For public entities, ASU 2014-09 is effective on a retrospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is not permitted. The Company expects the adoption of ASU 2014-09 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2014, the FASB issued ASU 2014-04 - "Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)". ASU 2014-04 is intended to improve consistency among reporting entities by clarifying when an in substance foreclosure occurs, that is, when a creditor should derecognize a loan and recognize the corresponding real estate collateral as a separate asset. For public entities, ASU 2014 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-04 to have no material effect on the Company's results of operations, financial position or cash flows.

Fair Value Accounting

Fair Value Accounting	12 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE ACCOUNTING	FAIR VALUE ACCOUNTING ASC Topic 820-10, “ Fair Value Measurements and Disclosures ” establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The topic describes three levels of inputs that may be used to measure fair value: Level 1- Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. Level 2- Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3- Significant unobservable inputs that reflect the Company’s assumptions about the factors that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input within the valuation hierarchy that is significant to the fair value measurement. The fair value of securities available for sale is determined by obtaining market price quotes from independent third parties wherever such quotes are available (Level 1 inputs); or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities' relationship to other benchmark quoted securities (Level 2 inputs). Where such quotes are not available, we utilize independent third party valuation analysis to support our own estimates and judgments in determining fair value (Level 3 inputs). Assets Measured on a Recurring Basis The following tables present the financial instruments measured at fair value on a recurring basis as of September 30, 2015 and 2014 . Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) September 30, 2015 Investment securities: U.S. government agency obligations $ 15,020 $ — $ 15,020 $ — Obligations of states and political subdivisions 27,407 — 27,407 — Mortgage-backed securities 37,440 — 37,440 — Federal Agricultural Mortgage Corporation 54 — 54 — Total $ 79,921 $ — $ 79,921 $ — September 30, 2014 Investment securities: U.S. government agency obligations $ 22,103 $ — $ 22,103 $ — Obligations of states and political subdivisions 11,194 — 11,194 — Mortgage-backed securities 28,827 — 28,827 — Federal Agricultural Mortgage Corporation 65 — 65 — Total $ 62,189 $ — $ 62,189 $ — The following table presents a reconciliation of non-agency mortgage-backed securities held by the Bank measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for each of the twelve months ended September 30, 2015 and 2014 : Twelve Months Ended September 30, 2015 September 30, 2014 Balance beginning of period $ — $ 1,226 Total gains or losses (realized/unrealized): Included in earnings — (274 ) Included in other comprehensive income (loss) — 615 Sales — (1,321 ) Payments, accretion and amortization — (246 ) Balance end of period $ — $ — Assets Measured on a Nonrecurring Basis The following tables present the financial instruments measured at fair value on a nonrecurring basis as of September 30, 2015 and 2014 : Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) September 30, 2015 Foreclosed and repossessed assets, net $ 902 $ — $ — $ 902 Impaired loans with allocated allowances 2,349 — — 2,349 Total $ 3,251 $ — $ — $ 3,251 September 30, 2014 Foreclosed and repossessed assets, net $ 1,050 $ — $ — $ 1,050 Impaired loans with allocated allowances 2,929 — — 2,929 Total $ 3,979 $ — $ — $ 3,979 The fair value of impaired loans referenced above was determined by obtaining independent third party appraisals and/or internally developed collateral valuations to support the Company’s estimates and judgments in determining the fair value of the underlying collateral supporting impaired loans. The fair value of foreclosed and repossessed assets referenced above was determined by obtaining market price valuations from independent third parties wherever such quotes were available for other collateral owned. The Company utilized independent third party appraisals to support the Company’s estimates and judgments in determining fair value for other real estate owned. Fair Values of Financial Instruments ASC 825-10 and ASC 270-10, Interim Disclosures about Fair Value Financial Instruments , require disclosures about fair value financial instruments and significant assumptions used to estimate fair value. The estimated fair values of financial instruments not previously disclosed are determined as follows: Cash and Cash Equivalents Due to their short-term nature, the carrying amounts of cash and cash equivalents are considered to be a reasonable estimate of fair value. Other Interest Bearing Deposits Fair value of interest bearing deposits is estimated using a discounted cash flow analysis based on current interest rates being offered by instruments with similar terms. Non-marketable Equity Securities, at cost Non-marketable equity securities are comprised of Federal Home Loan Bank stock and Federal Reserve Bank stock carried at cost, which are their redeemable fair value since the market for each category of this stock is restricted. Loans Receivable, net Fair value is estimated for portfolios of loans with similar financial characteristics. Loans are segregated by type such as real estate, C&I and consumer. The fair value of loans is calculated by discounting scheduled cash flows through the estimated maturity date using market discount rates reflecting the credit and interest rate risk inherent in the loan. The estimate of maturity is based on the Bank’s repayment schedules for each loan classification. Accrued Interest Receivable and Payable Due to their short-term nature, the carrying amounts of accrued interest receivable and payable are considered to be a reasonable estimate of fair value. Deposits The fair value of deposits with no stated maturity, such as demand deposits, savings accounts, and money market accounts, is the amount payable on demand at the reporting date. The fair value of fixed rate certificate accounts is calculated by using discounted cash flows applying interest rates currently being offered on similar certificates. Federal Home Loan Bank Advances The fair value of long-term borrowed funds is estimated using discounted cash flows based on the Bank’s current incremental borrowing rates for similar borrowing arrangements. The carrying value of short-term borrowed funds approximates their fair value. Off-Balance-Sheet Instruments The fair value of off-balance sheet commitments would be estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements, the current interest rates, and the present creditworthiness of the customers. Since this amount is immaterial to the Company’s consolidated financial statements, no amounts for fair value are presented. The carrying amount and estimated fair value of the Company's financial instruments as of the dates indicated below were as follows: September 30, 2015 September 30, 2014 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents $ 23,872 $ 23,872 $ 11,434 $ 11,434 Interest-bearing deposits 2,992 3,022 245 245 Investment securities 87,933 88,140 70,974 70,997 Non-marketable equity securities, at cost 4,626 4,626 5,515 5,515 Loans receivable, net 444,014 462,227 463,860 479,961 Accrued interest receivable 1,574 1,574 1,478 1,478 Financial liabilities: Deposits $ 456,298 $ 460,450 $ 449,767 $ 454,170 FHLB advances 58,891 59,357 58,891 59,331 Accrued interest payable 4,098 4,098 13 13

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses and Impaired Loans	12 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS	LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS Major classifications of loans as of September 30, 2015 and 2014 , respectively, were as follows: September 30, 2015 September 30, 2014 Real estate loans: Consumer $ 181,206 $ 223,025 Commercial/Agricultural 63,266 39,061 Total real estate loans 244,472 262,086 Consumer and other loans: Automobile 14,113 12,810 Other secured personal loans 186,591 188,911 Unsecured personal loans 2,904 3,512 Total consumer and other loans 203,608 205,233 Gross loans 448,080 467,319 Less: Net deferred loan costs (fees) 2,430 3,047 Allowance for loan losses (6,496 ) (6,506 ) Loans receivable, net $ 444,014 $ 463,860 Credit Quality/Risk Ratings : Management utilizes a numeric risk rating system to identify and quantify the Bank’s risk of loss within its loan portfolio. Ratings are initially assigned prior to funding the loan, and may be changed at any time as circumstances warrant. Ratings range from the highest to lowest quality based on factors that include measurements of ability to pay, collateral type and value, borrower stability and management experience. The Bank’s loan portfolio is presented below in accordance with the risk rating framework that has been commonly adopted by the federal banking agencies. The definitions of the various risk rating categories are as follows: 1 through 4 - Pass. The condition of the borrower and the performance of the loan is satisfactory or better. 5 - Watch. A Watch loan has clearly identifiable developing weaknesses that deserve additional attention from management. Weaknesses that are not corrected or mitigated, may jeopardize the ability of the borrower to repay the loan in the future. 6 - Special Mention. A Special Mention loan has one or more potential weakness that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or in the institution’s credit position in the future. 7 - Substandard. A Substandard loan is inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged, if any. Assets so classified must have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. 8 - Doubtful. A Doubtful loan has all the weaknesses inherent in a Substandard loan with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. 9 - Loss. Loans classified as Loss are considered uncollectible, and their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, and a partial recovery may occur in the future. Below is a breakdown of loans by risk rating as of September 30, 2015 : 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 179,946 $ — $ 1,260 $ — $ — $ 181,206 Commercial/Agricultural 63,266 — — — — 63,266 Total real estate loans 243,212 — 1,260 — — 244,472 Consumer and other loans: 203,054 — 547 — 7 203,608 Gross loans $ 446,266 $ — $ 1,807 $ — $ 7 $ 448,080 Net deferred loan costs (fees) 2,430 Allowance for loan losses (6,496 ) Loans receivable, net $ 444,014 Below is a breakdown of loans by risk rating as of September 30, 2014 : 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 220,579 $ — $ 2,343 $ — $ 103 $ 223,025 Commercial/Agricultural 39,061 — — — — 39,061 Total real estate loans 259,640 — 2,343 — 103 262,086 Consumer and other loans: 204,688 — 525 — 20 205,233 Gross loans $ 464,328 $ — $ 2,868 $ — $ 123 $ 467,319 Net deferred loan costs (fees) 3,047 Allowance for loan losses (6,506 ) Loans receivable, net $ 463,860 Certain directors and executive officers of the Company and the Bank are defined as related parties. These related parties, including their immediate families and companies in which they are principal owners, were loan customers of the Bank during 2015 and 2014 . A summary of the changes in those loans during the last two fiscal years is as follows: September 30, 2015 2014 Balance—beginning of year $ 129 $ 131 New loan originations 137 17 Repayments (34 ) (19 ) Balance—end of year $ 232 $ 129 Available and unused lines of credit $ 18 $ 18 Allowance for Loan Losses —The ALL represents management’s estimate of probable and inherent credit losses in the Bank’s loan portfolio. Estimating the amount of the ALL requires the exercise of significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, and consideration of other qualitative factors such as current economic trends and conditions, all of which may be susceptible to significant change. There are many factors affecting the ALL; some are quantitative, while others require qualitative judgment. The process for determining the ALL (which management believes adequately considers potential factors which result in probable credit losses), includes subjective elements and, therefore, may be susceptible to significant change. To the extent actual outcomes differ from management estimates, additional provision for loan losses could be required that could adversely affect the Company’s earnings or financial position in future periods. Allocations of the ALL may be made for specific loans but the entire ALL is available for any loan that, in management’s judgment, should be charged-off or for which an actual loss is realized. As an integral part of their examination process, various regulatory agencies also review the Bank’s ALL. Such agencies may require that changes in the ALL be recognized when such regulators’ credit evaluations differ from those of our management based on information available to the regulators at the time of their examinations. Changes in the ALL by loan type for the periods presented below were as follows: Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Year Ended September 30, 2015: Allowance for Loan Losses: Beginning balance, October 1, 2014 $ 2,759 $ — $ 3,747 $ — $ 6,506 Charge-offs (405 ) — (601 ) — (1,006 ) Recoveries 69 — 271 — 340 Provision 382 16 258 — 656 Allowance allocation adjustment (441 ) 1,601 (1,412 ) 252 — Ending balance, September 30, 2015 $ 2,364 $ 1,617 $ 2,263 $ 252 $ 6,496 Allowance for Loan Losses at September 30, 2015: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 463 — $ 119 — $ 582 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,901 $ 1,617 $ 2,144 $ 252 $ 5,914 Loans Receivable as of September 30, 2015: Ending balance $ 180,693 $ 63,266 $ 206,551 $ — $ 450,510 Ending balance: individually evaluated for impairment $ 4,466 $ — $ 848 $ — $ 5,314 Ending balance: collectively evaluated for impairment $ 176,227 $ 63,266 $ 205,703 $ — $ 445,196 Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Year ended September 30, 2014 Allowance for Loan Losses: Beginning balance, October 1, 2013 $ 2,541 $ — $ 3,639 $ — $ 6,180 Charge-offs (1,238 ) — (689 ) — (1,927 ) Recoveries 94 — 249 — 343 Provision 1,362 — 548 — 1,910 Ending balance, September 30, 2014 $ 2,759 $ — $ 3,747 $ — $ 6,506 Allowance for Loan Losses at September 30, 2014: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 525 $ — $ 207 $ — $ 732 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 2,234 $ — $ 3,540 $ — $ 5,774 Loans Receivable as of September 30, 2014: Ending balance $ 222,254 $ 39,061 $ 209,051 $ — $ 470,366 Ending balance: individually evaluated for impairment $ 6,542 $ — $ 1,267 $ — $ 7,809 Ending balance: collectively evaluated for impairment $ 215,712 $ 39,061 $ 207,784 $ — $ 462,557 The Bank has originated substantially all loans currently recorded on the Company’s consolidated balance sheet, except as noted below. During October 2012, the Bank entered into an agreement to purchase short term consumer loans from a third party on an ongoing basis. As part of the servicer agreement entered into in connection with this purchase agreement, the third party seller agreed to purchase or substitute performing consumer loans for all contracts that become 120 days past due. Pursuant to the ongoing loan purchase agreement, a Board of Director determinant was originally established to limit the purchase of these consumer loans under this arrangement to a maximum of $40,000 and a restricted reserve account was established at 3% of the outstanding consumer loan balances purchased up to a maximum of $1,000 , with such percentage amount of the loans being deposited into a segregated reserve account. The funds in the reserve account are to be released to compensate the Bank for any purchased loans that are not purchased back by the seller or substituted with performing loans and are ultimately charged off by the Bank. During the first quarter of fiscal 2015, the Board of Directors increased the limit of these purchased consumer loans to a maximum of $50,000 . As of September 30, 2015 , the balance of the consumer loans purchased was $ 39,705 . The balance in the cash reserve account has reached the maximum allowed balance of $1,000 , which is included in Deposits on the accompanying Consolidated Balance Sheet. To date, none of the purchased loans have been charged off or have experienced losses. Loans receivable by loan type as of the end of the periods shown below were as follows: Consumer Real Estate Loans Commercial/Agriculture Real Estate Loans Consumer and Other Loans Total Loans September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 Performing loans Performing TDR loans $ 3,206 $ 4,535 — — $ 472 $ 797 $ 3,678 $ 5,332 Performing loans other 176,650 216,503 63,266 39,061 205,695 207,885 445,611 463,449 Total performing loans 179,856 221,038 63,266 39,061 206,167 208,682 449,289 468,781 Nonperforming loans (1) Nonperforming TDR loans 273 202 — — 59 47 332 249 Nonperforming loans other 564 1,014 — — 325 322 889 1,336 Total nonperforming loans $ 837 $ 1,216 — — $ 384 $ 369 $ 1,221 $ 1,585 Total loans $ 180,693 $ 222,254 63,266 39,061 $ 206,551 $ 209,051 $ 450,510 $ 470,366 (1) Nonperforming loans are either 90+ days past due or nonaccrual. An aging analysis of the Company’s consumer real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of September 30, 2015 and 2014 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Recorded September 30, 2015 Consumer real estate $ 555 $ 500 $ 387 $ 1,442 $ 179,251 $ 180,693 $ 244 Commercial/Agriculture real estate — — — — 63,266 63,266 — Consumer and other loans 386 65 135 586 166,260 166,846 52 Purchased third party loans 238 189 177 604 39,101 39,705 177 Total $ 1,179 $ 754 $ 699 $ 2,632 $ 447,878 $ 450,510 $ 473 September 30, 2014 Real estate loans $ 678 $ 80 $ 989 $ 1,747 $ 220,507 $ 222,254 $ 228 Commercial/Agriculture real estate — — — — 39,061 39,061 — Consumer and other loans 354 73 177 604 175,635 176,239 99 Purchased third party loans 190 136 74 400 32,412 32,812 74 Total $ 1,222 $ 289 $ 1,240 $ 2,751 $ 467,615 $ 470,366 $ 401 At September 30, 2015 , the Company has identified $4,010 of TDR loans and $1,304 of substandard loans as impaired, totaling $5,314 , which includes $3,678 of performing TDR loans. A loan is identified as impaired when, based on current information and events, it is probable that the Bank will be unable to collect all amounts due according to the contractual terms of the loan agreement. Performing TDRs consist of loans that have been modified and are performing in accordance with the modified terms for a sufficient length of time, generally six months, or loans that were modified on a proactive basis. A summary of the Company’s impaired loans as of September 30, 2015 and September 30, 2014 was as follows: With No Related Allowance Recorded With An Allowance Recorded Totals Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Recorded investment at September 30, 2015 $ 2,494 $ — $ 471 $ 2,965 $ 1,972 $ — $ 377 $ 2,349 $ 4,466 $ — $ 848 $ 5,314 Unpaid balance at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Recorded investment at September 30, 2014 4,345 — 535 4,880 2,197 — 732 2,929 6,542 — 1,267 7,809 Unpaid balance at September 30, 2014 4,345 — 535 4,880 2,197 — 732 2,929 6,542 — 1,267 7,809 Average recorded investment; twelve months ended September 30, 2015 3,178 — 485 3,663 2,220 — 556 2,776 5,398 — 1,041 6,439 Average recorded investment; twelve months ended September 30, 2014 4,722 — 614 5,336 3,137 — 823 3,960 7,859 — 1,437 9,296 Interest income received; twelve months ended September 30, 2015 136 — 35 171 61 — 23 84 197 — 58 255 Interest income received; twelve months ended September 30, 2014 149 — 32 181 68 — 24 92 217 — 56 273 Troubled Debt Restructuring – A TDR includes a loan modification where a borrower is experiencing financial difficulty and the Bank grants a concession to that borrower that the Bank would not otherwise consider except for the borrower’s financial difficulties. Concessions include an extension of loan terms, renewals of existing balloon loans, reductions in interest rates and consolidating existing Bank loans at modified terms. A TDR may be either on accrual or nonaccrual status based upon the performance of the borrower and management’s assessment of collectability. If a TDR is placed on nonaccrual status, it remains there until a sufficient period of performance under the restructured terms has occurred at which time it is returned to accrual status. There were 5 delinquent TDRs, greater than 60 days past due, with a recorded investment of $75 at September 30, 2015 , compared to 4 such loans with a recorded investment of $191 at September 30, 2014 . A summary of loans by loan type modified in a troubled debt restructuring as of September 30, 2015 and September 30, 2014 , and during each of the twelve months then ended, was as follows: Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total September 30, 2015 and Twelve Months then Ended: Accruing / Performing: Beginning balance $ 4,535 $ — $ 797 $ 5,332 Principal payments (945 ) — (301 ) (1,246 ) Charge-offs — — (8 ) (8 ) Advances 12 — 1 13 New restructured (1) 17 — 52 69 Class transfers out (2) (181 ) — — (181 ) Transfers between accrual/non-accrual (232 ) — (69 ) (301 ) Ending balance $ 3,206 $ — $ 472 $ 3,678 Non-accrual / Non-performing: Beginning balance $ 202 $ — $ 47 $ 249 Principal payments (120 ) — (11 ) (131 ) Charge-offs (41 ) — (46 ) (87 ) Advances — — — — New restructured (1) — — — — Class transfers out (2) — — — — Transfers between accrual/non-accrual 232 — 69 301 Ending balance $ 273 $ — $ 59 $ 332 Totals: Beginning balance $ 4,737 $ — $ 844 $ 5,581 Principal payments (1,065 ) — (312 ) (1,377 ) Charge-offs (41 ) — (54 ) (95 ) Advances 12 — 1 13 New restructured (1) 17 — 52 69 Class transfers out (2) (181 ) — — (181 ) Transfers between accrual/non-accrual — — — — Ending balance $ 3,479 $ — $ 531 $ 4,010 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total September 30, 2014 and Twelve Months then Ended: Accruing / Performing: Beginning balance $ 6,254 — $ 1,101 $ 7,355 Principal payments (757 ) — (258 ) (1,015 ) Charge-offs (11 ) — (30 ) (41 ) Advances 7 — — 7 New restructured (1) 40 — 24 64 Class transfers out (2) (60 ) — — (60 ) Transfers between accrual/non-accrual (938 ) — (40 ) (978 ) Ending balance $ 4,535 $ — $ 797 $ 5,332 Non-accrual / Non-performing: Beginning balance $ 1,187 — $ 76 $ 1,263 Principal payments (1,515 ) — (38 ) (1,553 ) Charge-offs (426 ) — (52 ) (478 ) Advances 3 — — 3 New restructured (1) — — 16 16 Class transfers out (2) 15 — 5 20 Transfers between accrual/non-accrual 938 — 40 978 Ending balance $ 202 $ — $ 47 $ 249 Totals: Beginning balance $ 7,441 — $ 1,177 $ 8,618 Principal payments (2,272 ) — (296 ) (2,568 ) Charge-offs (437 ) — (82 ) (519 ) Advances 10 — — 10 New restructured (1) 40 — 40 80 Class transfers out (2) (45 ) — 5 (40 ) Transfers between accrual/non-accrual — — — — Ending balance $ 4,737 $ — $ 844 $ 5,581 (1) “New restructured” represent loans restructured during the current period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. September 30, 2015 September 30, 2014 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Consumer Real Estate 34 $ 3,479 47 $ 4,737 Commercial/Agriculture Real Estate — — — — Consumer and other 39 531 53 844 73 $ 4,010 100 $ 5,581

Investment Securities

Investment Securities	12 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of September 30, 2015 and September 30, 2014 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30, 2015 U.S. government agency obligations $ 15,240 $ — $ 220 $ 15,020 Obligations of states and political subdivisions 27,573 81 247 27,407 Mortgage-backed securities 37,451 133 144 37,440 Federal Agricultural Mortgage Corporation 71 — 17 54 Total available for sale securities $ 80,335 $ 214 $ 628 $ 79,921 September 30, 2014 U.S. government agency obligations $ 23,076 $ — $ 973 $ 22,103 Obligations of states and political subdivisions 11,432 17 255 11,194 Mortgage-backed securities 29,058 138 369 28,827 Federal Agricultural Mortgage Corporation 71 — 6 65 Total available for sale securities $ 63,637 $ 155 $ 1,603 $ 62,189 Held to maturity securities Amortized Gross Gross Estimated September 30, 2015 Obligations of states and political subdivisions $ 1,319 $ 3 $ 4 $ 1,318 Mortgage-backed securities 6,693 208 — 6,901 Total held to maturity securities $ 8,012 $ 211 $ 4 $ 8,219 September 30, 2014 Obligations of states and political subdivisions $ 1,465 $ 4 $ 5 $ 1,464 Mortgage-backed securities 7,320 33 9 7,344 Total held to maturity securities $ 8,785 $ 37 $ 14 $ 8,808 The estimated fair value of securities at September 30, 2015 , by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. Available for sale securities Amortized Cost Estimated Fair Value Due after one year through five years $ 6,451 $ 6,437 Due after five years through ten years 22,667 22,457 Due after ten years 51,217 51,027 Total available for sale securities $ 80,335 $ 79,921 Held to maturity securities Amortized Cost Estimated Fair Value Due after one year through five years $ 1,144 $ 1,143 Due after five years through ten years 175 175 Due after ten years 6,693 6,901 Total held to maturity securities $ 8,012 $ 8,219 Securities with unrealized losses at September 30, 2015 and 2014 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss 2015 U.S. government agency obligations $ 4,960 $ 14 $ 10,060 $ 206 $ 15,020 $ 220 Obligations of states and political subdivisions 13,864 155 2,234 92 16,098 247 Mortgage-backed securities 22,018 93 3,590 51 25,608 144 Federal Agricultural Mortgage Corporation — — 54 17 54 17 Total temporarily impaired $ 40,842 $ 262 $ 15,938 $ 366 $ 56,780 $ 628 2014 U.S. government agency obligations $ — $ — $ 22,103 $ 973 $ 22,103 $ 973 Obligations of states and political subdivisions 574 1 8,817 254 9,391 255 Mortgage-backed securities 8,167 66 12,518 303 20,685 369 Federal Agricultural Mortgage Corporation 65 6 — — 65 6 Total temporarily impaired $ 8,806 $ 73 $ 43,438 $ 1,530 $ 52,244 $ 1,603 Less than 12 Months 12 Months or More Total Held to maturity securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss 2015 Obligations of states and political subdivisions $ 904 $ 4 $ — $ — $ 904 $ 4 Mortgage-backed securities — — — — — — Total temporarily impaired $ 904 $ 4 $ — $ — $ 904 $ 4 2014 Obligations of states and political subdivisions $ 345 $ 5 $ — $ — $ 345 $ 5 Mortgage-backed securities 3,364 9 — — 3,364 9 Total temporarily impaired $ 3,709 $ 14 $ — $ — $ 3,709 $ 14 The Company evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concerns warrant such evaluation. As part of such monitoring, the credit quality of individual securities and their issuer is assessed. Significant inputs used to measure the amount of other-than-temporary impairment related to credit loss include, but are not limited to, default and delinquency rates of the underlying collateral, remaining credit support, and historical loss severities. Adjustments to market value of available for sale securities that are considered temporary are recorded as separate components of equity, net of tax. If the unrealized loss of a security is identified as other-than-temporary based on information available, such as the decline in the creditworthiness of the issuer, external market ratings, or the anticipated or realized elimination of associated dividends, such impairments are further analyzed to determine if credit loss exists. If there is a credit loss, it will be recorded in the Company's consolidated statement of operations. Unrealized losses on available for sale securities, other than credit, will continue to be recognized in other comprehensive income (loss), net of tax. Unrealized losses reflected in the preceding tables have not been included in results of operations because the unrealized loss was not deemed other-than-temporary. Management has determined that more likely than not, the Company neither intends to sell, nor will it be required to sell each debt security before its anticipated recovery, and therefore recovery of cost will occur. A summary of the amount of other-than-temporary impairment related to credit losses on available for sale securities that have been recognized in net income for the years ended September 30, 2015 and 2014 follows: 2015 2014 Beginning balance of the amount of OTTI related to credit losses $ — $ 1,250 Credit portion of OTTI on securities for which OTTI was not previously recognized 91 Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI — (13 ) Credit portion of OTTI on securities in default for which OTTI was previously recognized — — Credit portion of OTTI previously recognized on securities sold during the period — (1,328 ) Ending balance of the amount of OTTI related to credit losses $ — $ — The Bank has pledged certain of its U.S. Government Agency securities as collateral against a borrowing line of credit with the Federal Reserve Bank. However, as of September 30, 2015 , there were no borrowings outstanding on this Federal Reserve Bank line of credit. The Bank has pledged certain of its U.S. Government Agency securities as collateral against specific municipal deposits.

Office Properties and Equipment

Office Properties and Equipment	12 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
OFFICE PROPERTIES AND EQUIPMENT	OFFICE PROPERTIES AND EQUIPMENT Office properties and equipment at September 30 for each of the years shown below consisted of the following: 2015 2014 Land $ 510 $ 510 Buildings 2,338 2,284 Furniture, equipment, and vehicles 6,872 7,672 Subtotals 9,720 10,466 Less—Accumulated depreciation (7,051 ) (6,741 ) Office properties and equipment—net $ 2,669 $ 3,725 Depreciation expense was $ 1,382 , $ 1,116 and $ 1,079 for the years ended September 30, 2015 , 2014 and 2013 , respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS Intangible assets consist of core deposit intangibles arising from various bank acquisitions. A summary of core deposit intangibles and related amortization for the periods shown below follows: 2015 2014 Balance at beginning of year $ 161 $ 218 Capitalized — — Amortization (57 ) (57 ) Balance at end of year $ 104 $ 161 At September 30, 2015 , the estimated future aggregate amortization expense for the core deposit intangibles is as follows: 2016 57 2017 31 2018 15 After 2018 1 Total $ 104

Deposits

Deposits	12 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
DEPOSITS	DEPOSITS The following is a summary of deposits by type at September 30, 2015 and 2014 , respectively: 2015 2014 Non-interest bearing demand deposits $ 19,354 $ 19,669 Interest bearing demand deposits 22,547 17,696 Savings accounts 29,395 29,277 Money market accounts 146,201 136,666 Certificate accounts 238,801 246,459 Total deposits $ 456,298 $ 449,767 Brokered deposits included above: $ 22,773 $ 11,960 At September 30, 2015 , the scheduled maturities of time deposits were as follows: 2016 $ 94,508 2017 72,703 2018 42,112 2019 19,058 2020 10,420 After 2020 — Total $ 238,801 Deposits from the Company’s directors, executive officers, principal stockholders and their affiliates held by the Bank at September 30, 2015 and 2014 amounted to $537 and $696 , respectively.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances	12 Months Ended
	Sep. 30, 2015
Banking and Thrift [Abstract]
FEDERAL HOME LOAN BANK ADVANCES	FEDERAL HOME LOAN BANK ADVANCES A summary of Federal Home Loan Bank advances at September 30, 2015 and 2014 is as follows: Weighted Average Rate Weighted Average Rate Maturing during the fiscal year Ended September 30, 2015 2014 2016 $ 33,600 0.67 % $ 31,100 0.78 % 2017 15,461 1.46 % 12,961 1.57 % 2018 6,100 2.24 % 6,100 2.24 % 2019 3,730 1.87 % 3,730 1.87 % 2020 — — % — — % Total fixed maturity $ 58,891 $ 53,891 Advances with amortizing principal — — % 5,000 0.30 % Total advances $ 58,891 $ 58,891 Irrevocable standby letters of credit $ 24,040 $ 23,100 Total credit outstanding $ 82,931 $ 81,991 The Bank has an irrevocable Standby Letter of Credit Master Reimbursement Agreement with the Federal Home Loan Bank. This irrevocable standby letter of credit ("LOC") is supported by loan collateral as an alternative to directly pledging investment securities on behalf of a municipal customer as collateral for their interest bearing deposit balances. At September 30, 2015 , the Bank’s available and unused portion of this borrowing arrangement was approximately $66,459 . Maximum month-end amounts outstanding under this borrowing agreement were $58,891 and $75,891 during the twelve months ended September 30, 2015 and 2014 , respectively. Each Federal Home Loan Bank advance is payable at the maturity date, with a prepayment penalty for fixed rate advances. These advances are secured by $198,657 of real estate mortgage loans.

Capital Matters

Capital Matters	12 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
CAPITAL MATTERS	CAPITAL MATTERS Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations involve quantitative measures of assets, liabilities and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized. Although these terms are not used to represent overall financial condition, if adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. Effective January 31, 2015, regulatory capital rules and ratios were revised according to the Basel III Risk Based Capital guidelines. At September 30, 2015 , the Bank was categorized as “Well Capitalized”, under Prompt Corrective Action Provisions, as determined by the OCC, our primary regulator. The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2015 and 2014 , respectively, are presented below: Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of September 30, 2015 Total capital (to risk weighted assets) $ 64,930,000 16.5 % $ 31,443,000 > = 8.0 % $ 39,304,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 59,997,000 15.3 % 23,583,000 > = 6.0 % 31,443,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 59,997,000 15.3 % 17,687,000 > = 4.5 % $ 25,548,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 59,997,000 10.4 % 23,031,000 > = 4.0 % 28,788,000 > = 5.0 % As of September 30, 2014 Total capital (to risk weighted assets) $ 62,116,000 16.1 % $ 30,793,000 > = 8.0 % $ 38,491,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 57,283,000 14.9 % 15,396,000 > = 4.0 % 23,095,000 > = 6.0 % Tier 1 capital (to adjusted total assets) 57,283,000 10.0 % 22,991,000 > = 4.0 % 28,739,000 > = 5.0 %

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Financial Instruments with Off-Balance-Sheet Risk— The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include off-balance-sheet credit instruments consisting of commitments to make loans. The face amounts for these items represent the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contract or notional amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. Set forth below are the balances of the Company’s off-balance-sheet credit instruments consisting of commitments to make loans as of September 30, 2015 and 2014 , respectively. Contract or Notional Amount at September 30, 2015 2014 Commitments to extend credit: Consumer - fixed rate 3.74% - 8.74% in 2015, and 3.30% - 11.99% in 2014 $ 2,816 $ 2,820 Commercial - Fixed rate 3.88% - 5.75% in 2015, and 3.25% - 5.50% in 2014 11,018 7,172 Commercial standby letter of credit — 20 Unused lines of credit: Home equity lines of credit 1,873 1,622 Kwik cash and lines of credit 1,196 1,227 Consumer construction — 119 Commercial construction 3,301 947 Commercial lines of credit 3,893 2,192 Totals $ 24,097 $ 16,119 Loss Contingencies— Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Leases— The Company leases certain branch facilities and its administrative offices under operating leases. Rent expense under these operating leases was $1,146 , $1,186 , and $1,138 for the years ended September 30, 2015 , 2014 and 2013 , respectively. None of the Company’s leases contain contingent rental payments, purchase options, escalation or any other significant terms, conditions or restrictions that would affect the future minimum lease payments disclosed below. Future minimum lease payments by year and in the aggregate under the original terms of the non-cancellable operating leases consist of the following: 2016 $ 1,268 2017 991 2018 836 2019 404 2020 311 After 2020 980 Total $ 4,790

Retirement Plans

Retirement Plans	12 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS 401(k) Plan— The Company sponsors a 401(k) profit sharing plan that covers all employees who qualify based on minimum age and length of service requirements. Employees may make pretax voluntary contributions to the plan, which are matched, in part, by the Company. Employer matching contributions to the plan were $198 , $193 , and $189 for 2015 , 2014 and 2013 , respectively. Supplemental Executive Retirement Plan— The Company maintained an unfunded Supplemental Executive Retirement Plan (SERP) providing retirement benefits for key employees designated by the Board of Directors. Benefits under the SERP generally were based on the key employees’ years of service and compensation during the years preceding retirement. In May 2009, any additional accrual of benefits under the SERP was suspended. The remaining SERP liability relates to former Executive Management. Director Retirement Plan— The Company also maintains an unfunded Directors’ Retirement Plan. The benefit amounts are determined by individual director agreements. The remaining Director Retirement Plan liability relates to current and former Directors. The components of the SERP and Directors’ Retirement plans’ cost at September 30, 2015 , 2014 and 2013 , respectively, are summarized as follows: 2015 2014 2013 Beginning accrued benefit cost $ 1,154 $ 1,181 $ 2,363 Service cost — — — Interest cost 46 51 45 Amortization of prior service costs 1 1 1 Net periodic benefit cost 47 52 46 Benefits paid (81 ) (79 ) (1,228 ) Curtailment and settlement — — — Ending accrued benefit cost $ 1,120 $ 1,154 $ 1,181 The following table sets forth the SERP and Directors’ Retirement plans, change in projected benefit obligation, the change in plan assets, the funded status of the plans, and the net liability recognized in the Company’s consolidated balance sheet at September 30, 2015 , 2014 and 2013 , respectively: 2015 2014 2013 Change in benefit obligation: Projected benefit obligation, beginning of year $ 1,109 $ 1,117 $ 2,381 Service cost — — — Interest cost 46 51 45 Curtailment and settlement — — — Actuarial loss (gain) (12 ) 20 (81 ) Benefits paid (81 ) (79 ) (1,228 ) Projected benefit obligation, end of year $ 1,062 $ 1,109 $ 1,117 Change in plan assets: Plan assets at fair value, beginning of year $ — $ — $ — Actual return on plan assets — — — Company contributions 81 79 1,228 Benefits paid (81 ) (79 ) (1,228 ) Plan assets at fair value, end of year $ — $ — $ — Weighted average assumptions used in determining the benefit obligation and net pension costs as of September 30, 2015 , 2014 and 2013 , (in actual dollars) were as follows: 2015 2014 2013 Benefit obligation actuarial assumptions: Discount Rate 4.25 % 4.25 % 4.75 % Rate of compensation increase N/A N/A N/A Net pension cost actuarial assumption Discount rate 4.25 % 4.25 % 4.75 % Expected long-term rate of return on plan assets N/A N/A N/A Rate of compensation increase N/A N/A N/A Estimated future benefit payments as of September 30, 2015 , which reflect expected future service, as appropriate, are as follows: 2016 $ 78 2017 $ 111 2018 $ 118 2019 $ 110 2020 $ 120 2021-2025 $ 583 Amounts recognized in consolidated balance sheets as of September 30: 2015 2014 Pension obligation $ 1,062 $ 1,109 Prior service cost $ 4 $ 4 Net loss (gain) (61 ) (49 ) Total accumulated other comprehensive income, before tax $ (57 ) $ (45 )

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION In February 2005, the Company’s stockholders approved the Company’s 2004 Recognition and Retention Plan. This plan provides for the grant of up to 113,910 shares of the Company’s common stock to eligible participants under this plan. As of September 30, 2015 , 113,910 restricted shares under this plan were granted. In February 2005, the Company’s stockholders also approved the Company’s 2004 Stock Option and Incentive Plan. This plan provides for the grant of nonqualified and incentive stock options and stock appreciation rights to eligible participants under the plan. The plan provides for the grant of awards for up to 284,778 shares of the Company’s common stock. As of September 30, 2015 , 284,778 options had been granted to eligible participants. In February 2008, the Company’s stockholders approved the Company’s 2008 Equity Incentive Plan. The aggregate number of shares of common stock reserved and available for issuance under the 2008 Equity Incentive Plan is 597,605 shares. Under the Plan, the Compensation Committee may grant stock options and stock appreciation rights that, upon exercise, result in the issuance of 426,860 shares of the Company’s common stock. The Committee may also grant shares of restricted stock and restricted stock units for an aggregate of 170,745 shares of Company common stock under this plan. As of September 30, 2015 , 32,500 restricted shares under this plan were granted. As of September 30, 2015 , 95,000 options had been granted to eligible participants. Restricted shares granted to date under these plans were awarded at no cost to the employee and vest pro rata over a five -year period from the grant date. Options granted to date under these plans vest pro rata over a five -year period from the grant date. Unexercised, nonqualified stock options expire within 15 years of the grant date and unexercised incentive stock options expire within 10 years of the grant date. Compensation expense related to restricted stock awards from both the 2004 Recognition and Retention Plan and the 2008 Equity Incentive Plan were $96 , $66 and $45 for the years ended September 30, 2015 , 2014 and 2013 , respectively. Restricted Common Stock Awards 2015 2014 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 41,014 $ 6.51 34,671 $ 5.62 Granted 17,500 9.20 15,000 8.00 Vested (11,657 ) 6.18 (8,657 ) 5.55 Forfeited — — — — Unvested and outstanding at end of year 46,857 $ 7.59 41,014 $ 6.51 The Company accounts for stock-based employee compensation related to the Company’s 2004 Stock Option and Incentive Plan and the 2008 Equity Incentive Plan using the fair-value-based method. Accordingly, management records compensation expense based on the value of the award as measured on the grant date and then the Company recognizes that cost over the vesting period for the award. The compensation cost recognized for stock-based employee compensation from both plans for the years ended September 30, 2015 , 2014 and 2013 was $59 , $43 and $31 , respectively. Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 2015 Outstanding at beginning of year 179,192 $ 6.52 Granted 50,000 9.20 Exercised (51,955 ) Forfeited or expired (5,500 ) Outstanding at end of year 171,737 $ 7.46 7.58 $ — Exercisable at end of year 63,764 $ 6.79 5.33 Fully vested and expected to vest 171,737 $ 7.46 7.58 2014 Outstanding at beginning of year 150,932 $ 6.15 Granted 45,000 8.00 Exercised — Forfeited or expired (16,740 ) Outstanding at end of year 179,192 $ 6.52 6.96 $ — Exercisable at end of year 91,203 $ 6.35 5.52 Fully vested and expected to vest 179,192 $ 6.52 6.96 2013 Outstanding at beginning of year 124,789 $ 6.26 Granted 26,143 5.62 Exercised — Forfeited or expired — Outstanding at end of year 150,932 $ 6.15 7.06 $ — Exercisable at end of year 88,927 $ 6.63 6.07 Fully vested and expected to vest 150,932 $ 6.15 7.06 Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan during each year follows: 2015 2014 2013 Intrinsic value of options exercised $ 180 $ — $ — Cash received from options exercised $ 299 $ — $ — Tax benefit realized from options exercised $ 9 $ — $ — Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the Company’s 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan: 2015 2014 2013 Dividend yield 0.88 % 0 % 0 % Risk-free interest rate 2.1 % 2.7 % 1.7 % Weighted average expected life (years) 10 10 10 Expected volatility 2 % 3 % 14 %

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense (benefit) for each of the periods shown below consisted of the following: 2015 2014 2013 Current tax provision Federal $ 1,694 $ 97 $ 227 State 267 7 17 1,961 104 244 Deferred tax provision (benefit) Federal (439 ) 798 322 State (32 ) 145 69 (471 ) 943 391 Total $ 1,490 $ 1,047 $ 635 The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: 2015 2014 2013 Amount Rate Amount Rate Amount Rate Tax expense at statutory rate $ 1,395 34.00 % $ 962 34.00 % $ 572 34.00 % State income taxes net of federal 235 5.72 % 152 5.37 % 86 5.10 % Tax exempt interest (79 ) (1.92 )% (46 ) (1.64 )% (31 ) (1.87 )% Other (61 ) (1.50 )% (21 ) (0.73 )% 8 0.51 % Total $ 1,490 36.30 % $ 1,047 37.00 % $ 635 37.74 % Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of September 30, 2015 and September 30, 2014 , respectively: 2015 2014 Deferred tax assets: Allowance for loan losses $ 2,544 $ 2,562 Deferred loan costs/fees 145 217 Director/officer compensation plans 536 551 Net unrealized loss on securities available for sale 166 579 Other 520 233 Deferred tax assets $ 3,911 $ 4,142 Deferred tax liabilities: Office properties and equipment (114 ) (397 ) Other (110 ) (111 ) Deferred tax liabilities (224 ) (508 ) Net deferred tax assets $ 3,687 $ 3,634 The Company regularly reviews the carrying amount of its deferred tax assets to determine if the establishment of a valuation allowance is necessary, as further discussed in Note 1 “Nature of Business and Summary of Significant Accounting Policies,” above. At September 30, 2015 and September 30, 2014 , respectively, management determined that no valuation allowance was necessary. The Company’s income tax returns are subject to review and examination by federal, state and local government authorities. As of September 30, 2015 , years open to examination by the U.S. Internal Revenue Service include taxable years ended September 30, 2012 to present. The years open to examination by state and local government authorities varies by jurisdiction. The tax effects from uncertain tax positions can be recognized in the financial statements, provided the position is more likely than not to be sustained on audit, based on the technical merits of the position. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized, upon ultimate settlement with the relevant tax authority. The Company applied the foregoing accounting standard to all of its tax positions for which the statute of limitations remained open as of the date of the accompanying consolidated financial statements. The Company’s policy is to recognize interest and penalties related to income tax issues as components of other noninterest expense. During the twelve months ended September 30, 2015 , 2014 and 2013 , the Company recognized interest expense in the amount of $0 , $0 and $22 , respectively, related to income tax issues in its consolidated statements of operations. The Company had no recorded accrual or liability for the payment of interest and penalties related to income tax issues as of September 30, 2015 or September 30, 2014 .

Earnings Per Share

Earnings Per Share	12 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Earnings per share is based on the weighted average number of shares outstanding for the year. A reconciliation of the basic and diluted earnings per share for the last three fiscal years is as follows: 2015 2014 2013 Basic Net income $ 2,614 $ 1,783 $ 1,047 Weighted average common shares outstanding 5,208,708 5,163,373 5,151,413 Basic earnings per share $ 0.50 $ 0.35 $ 0.20 Diluted Net income $ 2,614 $ 1,783 $ 1,047 Weighted average common shares outstanding 5,208,708 5,163,373 5,151,413 for basic earnings per share Add: Dilutive stock options outstanding 31,234 33,333 11,767 Average shares and dilutive potential common shares 5,239,942 5,196,706 5,163,180 Diluted earnings per share $ 0.50 $ 0.34 $ 0.20 Additional common stock option shares that have not been included due to their antidilutive effect 93,503 145,859 139,165

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	12 Months Ended
	Sep. 30, 2015
Equity [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The following table shows the tax effects allocated to each component of other comprehensive income (loss) for the years ended September 30, 2015 , 2014 and 2013 : 2015 2014 2013 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the period $ 973 (389 ) $ 584 $ 2,515 $ (1,006 ) $ 1,509 $ (4,654 ) $ 1,861 $ (2,793 ) Less: reclassification adjustment for gains included in net income 60 (24 ) 36 (168 ) 67 (101 ) 552 (220 ) 332 Changes for realized losses on securities available for sale for OTTI write-down — — — 78 (31 ) 47 797 (319 ) 478 Defined benefit plans: Amortization of unrecognized prior service costs and net gains (losses) 13 (5 ) 8 (18 ) 7 (11 ) 82 (33 ) 49 Other comprehensive income (loss) $ 1,046 $ (418 ) $ 628 $ 2,407 $ (963 ) $ 1,444 $ (3,223 ) $ 1,289 $ (1,934 ) The changes in the accumulated balances for each component of other comprehensive income (loss) for the years ended September 30, 2015 and 2014 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Comprehensive Income (Loss) Balance, October 1, 2013 $ (2,324 ) $ 38 $ (2,286 ) Current year-to-date other comprehensive income (loss), net of tax 1,455 (11 ) 1,444 Ending balance, September 30, 2014 $ (869 ) $ 27 $ (842 ) Current year-to-date other comprehensive income (loss), net of tax 620 8 628 Ending balance, September 30, 2015 $ (249 ) $ 35 $ (214 )

Condensed Financial Information

Condensed Financial Information - Parent Company Only	12 Months Ended
	Sep. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY	CONDENSED FINANCIAL INFORMATION – PARENT COMPANY ONLY The following condensed balance sheets as of September 30, 2015 and 2014 , and condensed statements of operations and cash flows for each of the years in the three-year period ended September 30, 2015 , for Citizens Community Bancorp, Inc. should be read in conjunction with the accompanying consolidated financial statements and the notes thereto. CONDENSED BALANCE SHEETS September 30, 2015 2014 ASSETS Cash and cash equivalents $ 676 $ 235 Investment in subsidiary 59,859 57,058 Total assets $ 60,535 $ 57,293 STOCKHOLDERS’ EQUITY Total stockholders’ equity $ 60,535 $ 57,293 STATEMENTS OF OPERATIONS 2015 2014 2013 Income—interest and dividends $ — $ — $ — Expenses—other 146 182 107 Loss before provision for income taxes and equity in undistributed net income (loss) of subsidiary (146 ) (182 ) (107 ) Benefit for income taxes (58 ) (73 ) (43 ) Loss before equity in undistributed net income (loss) of subsidiary (88 ) (109 ) (64 ) Equity in undistributed net income of subsidiary 2,702 1,892 1,111 Net income $ 2,614 $ 1,783 $ 1,047 STATEMENTS OF CASH FLOWS 2015 2014 2013 Change in cash and cash equivalents: Cash flows from operating activities: Net income $ 2,614 $ 1,783 $ 1,047 Stock based compensation expense 59 43 31 Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary (2,702 ) (1,892 ) (1,111 ) Net cash used in operating activities (29 ) (66 ) (33 ) Cash flows from financing activities: Surrendered vested shares of common stock (36 ) (22 ) (5 ) Exercise of common stock options 299 — — Cash dividend from Bank to Holding Company 625 300 — Cash dividends paid (418 ) (207 ) (103 ) Net cash provided by (used in) financing activities 470 71 (108 ) Net increase (decrease) in cash and cash equivalents 441 5 (141 ) Cash and cash equivalents at beginning of year 235 230 371 Cash and cash equivalents at end of year $ 676 $ 235 $ 230

Nature of Business and Summar26

Nature of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Citizens Community Federal N.A. All significant inter-company accounts and transactions have been eliminated.
Use of Estimates	Use of Estimates— Preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. Estimates are used in accounting for, among other items, fair value of financial instruments, the allowance for loan losses, foreclosed and repossessed assets, valuation of acquired intangible assets, useful lives for depreciation and amortization, indefinite-lived intangible assets and long-lived assets, deferred tax assets, uncertain income tax positions and contingencies. Management does not anticipate any material changes to estimates made herein in the near term. Factors that may cause sensitivity to the aforementioned estimates include but are not limited to: those items described under the caption “Risk Factors” in Item 1A of the accompanying annual report on Form 10-K for the year ended September 30, 2015 and external market factors such as market interest rates and employment rates, changes to operating policies and procedures, and changes in applicable banking regulations. Actual results may ultimately differ from estimates, although management does not generally believe such differences would materially affect the consolidated financial statements in any individual reporting period.
Cash and Cash Equivalents	Cash and Cash Equivalents— For purposes of reporting cash flows in the consolidated financial statements, cash and cash equivalents include cash, due from banks, and interest bearing deposits with original maturities of three months or less .
Investment Securities; Held to Maturity and Available for Sale	Investment Securities; Held to Maturity and Available for Sale – Management determines the appropriate classification of investment securities at the time of purchase and reevaluates such designation as of the date of each balance sheet. Securities are classified as held to maturity when the Company has the positive intent and ability to hold the securities to maturity. Held to maturity securities are stated at amortized cost. Investment securities not classified as held to maturity are classified as available for sale. Available for sale securities are stated at fair value, with unrealized holding gains and losses deemed other than temporarily impaired due to non-credit issues being reported in other comprehensive income (loss), net of tax. Unrealized losses deemed other-than-temporary due to credit issues are reported in the Company’s net income in the period in which the losses arise. Interest income includes amortization of purchase premium or accretion of purchase discount. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method over the estimated lives of the securities. In estimating other-than-temporary impairment (OTTI), management considers: (1) the length of time and extent that fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the Company’s ability and intent to hold the security for a period sufficient to allow for any anticipated recovery in fair value. The difference between the present values of the cash flows expected to be collected and the amortized cost basis is the credit loss. The credit loss is the portion of OTTI that is recognized in operations and is a reduction to the cost basis of the security. The portion of other-than-temporary impairment related to all other factors is included in other comprehensive income (loss), net of the related tax effect.
Loans	Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of unearned interest, and net of deferred loan fees and costs. Interest income is accrued on the unpaid principal balance of these loans. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the interest method without anticipating prepayments. Interest income on commercial, mortgage and consumer loans is discontinued according to the following schedules: • Commercial loans, including Agricultural and C&I loans, past due 90 days or more; • Closed end consumer loans past due 120 days or more; and • Real estate loans and open ended consumer loans past due 180 days or more. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual status or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for a loan placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash basis or cost recovery method until qualifying for return to accrual status. Loans are returned to accrual status when payments are made that bring the loan account current with the contractual term of the loan and a 6 month payment history has been established. Interest on impaired loans considered troubled debt restructurings (“TDRs”) or substandard, less than 90 days delinquent, is recognized as income as it accrues based on the revised terms of the loan over an established period of continued payment. Substandard loans, as defined by the OCC, our primary banking regulator, are loans that are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Real estate loans and open ended consumer loans are charged off to estimated net realizable value less estimated selling costs at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 180 days or more. Closed end consumer loans are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 120 days or more. Commercial loans, including Agricultural and C&I loans, are charged off to net realizable value at the earlier of when (a) the loan is deemed by management to be uncollectible, or (b) the loan becomes past due 90 days or more.
Allowance for Loan Losses	Allowance for Loan Losses – The allowance for loan losses (“ALL”) is a valuation allowance for probable and inherent credit losses in our loan portfolio. Loan losses are charged against the ALL when management believes that the collectability of a loan balance is unlikely. Subsequent recoveries, if any, are credited to the ALL. Management estimates the required ALL balance taking into account the following factors: past loan loss experience; the nature, volume and composition of our loan portfolio; known and inherent risks in our portfolio; information about specific borrowers’ ability to repay; estimated collateral values; current economic conditions; and other relevant factors determined by management. The ALL consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for certain qualitative factors. The entire ALL balance is available for any loan that, in management’s judgment, should be charged off. A loan is impaired when full payment under the loan terms is not expected. Impaired loans consist of all TDRs, as well as individual substandard loans not considered a TDR, when full payment under the loan terms is not expected. All TDRs are individually evaluated for impairment. See Note 3, “Loans, Allowance for Loan Losses and Impaired Loans” for more information on what we consider to be a TDR. For TDR's or substandard loans deemed to be impaired, a specific ALL allocation may be established so that the loan is reported, net, at the lower of (a) its outstanding principal balance; (b) the present value of the loan's estimated future cash flows using the loan’s existing rate; or (c) at the fair value of any loan collateral, less estimated disposal costs, if repayment is expected solely from the underlying collateral of the loan. For TDRs less than 90+ days past due, and certain substandard loans that are less than 90+ days delinquent, the likelihood of the loan migrating to over 90 days past due is also taken into account when determining the specific ALL allocation for these particular loans. Large groups of smaller balance homogeneous loans, such as non-TDR commercial, consumer and residential real estate loans, are collectively evaluated for ALLL purposes, and accordingly, are not separately identified for ALLL disclosures.
Non-marketable Equity Securities	Non-marketable Equity Securities — Non-marketable equity securities are comprised of Federal Home Loan Bank (FHLB) stock and Federal Reserve Bank (FRB) stock, and are carried at cost. The Bank is a member of the FHLB system. Members are required to own a certain amount of FHLB stock based on the Bank’s level of borrowings from the FHLB and other factors, and may invest in additional amounts of FHLB stock. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on the ultimate recovery of par value. The determination of whether a decline affects the ultimate recovery is influenced by criteria such as: (1) the significance of the decline in net assets of the FHLB as compared to the capital stock amount and length of time a decline has persisted; (2) the impact of legislative and regulatory changes on the FHLB; and (3) the liquidity position of the FHLB. Both cash and stock dividends are reported as income. FHLB stock is evaluated quarterly for impairment. Quarterly cash dividends are paid on FHLB stock owned by members as a condition for required membership and also on stock owned based on activity. Membership stock quarterly cash dividends were paid at an annualized dividend rate of 0.50% in all quarters. Activity stock quarterly cash dividends were paid in November 2014 at an annualized dividend rate of 2.00% . Activity stock quarterly cash dividends were paid in February 2015, May 2015 and in August 2015 at an annualized dividend rate of 2.25% per share. Based on management’s quarterly evaluation, no impairment has been recorded on these securities. As a National Banking Association, the Bank must be a member of the Federal Reserve system. Each member bank is required to subscribe to Federal Reserve Stock in an amount equal to 6 percent of its capital and surplus. Although the par value of the stock is $100 per share, banks (including the Bank) pay only $50 per share at the time of purchase, with the understanding that the other half of the subscription amount is subject to call at any time. Dividends are paid at the statutory rate of 6 percent per annum, or $1.50 per share semi-annually on the last business day of June and December.
Foreclosed and Repossessed Assets, net	Foreclosed and Repossessed Assets, net – Assets acquired through foreclosure or repossession are initially recorded at fair value, less estimated costs to sell, which establishes a new cost basis. If the fair value declines subsequent to foreclosure or repossession, a valuation allowance is recorded through expense. Costs incurred after acquisition are expensed and are included in non-interest expense, other on our Consolidated Statements of Operations.
Office Properties and Equipment	Office Properties and Equipment— Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Maintenance and repair costs are charged to expense as incurred. Gains or losses on disposition of office properties and equipment are reflected in income. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 10 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line (or accelerated) method with useful lives ranging from 3 to 10 years. Leasehold improvements are depreciated using the straight-line (or accelerated) method with useful lives based on the lesser of (a) the estimated life of the lease, or (b) the estimated useful life of the leasehold improvement.
Intangible Assets	Intangible Assets— Intangible assets consist of core deposit intangible assets arising from branch acquisitions. They were initially measured at fair value and amortized over their estimated useful lives, ranging from 7 to 15 years.
Interest Bearing Deposits	Interest Bearing Deposits— Other interest bearing deposits are certificate of deposit investments made by the Bank with other financial institutions that are carried at cost and mature within three to seven years. Balances over $250 in those institutions are not insured by the FDIC and therefore pose a potential risk in the event the institution were to fail.
Advertising Costs, Marketing and Public Relations Expense	Advertising, Marketing and Public Relations Expense— The Company expenses all advertising, marketing and public relations costs as they are incurred.
Income Taxes	Income Taxes – The Company accounts for income taxes in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this guidance, deferred taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates that will apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income or expense in the period that includes the enactment date. See Note 13, "Income Taxes" for details on the Company’s income taxes. The Company regularly reviews the carrying amount of its net deferred tax assets to determine if the establishment of a valuation allowance is necessary. If based on the available evidence, it is more likely than not that all or a portion of the Company’s net deferred tax assets will not be realized in future periods, a deferred tax valuation allowance would be established. Consideration is given to various positive and negative factors that could affect the realization of the deferred tax assets. In evaluating this available evidence, management considers, among other things, historical performance, expectations of future earnings, the ability to carry back losses to recoup taxes previously paid, the length of statutory carry forward periods, any experience with utilization of operating loss and tax credit carry forwards not expiring, tax planning strategies and timing of reversals of temporary differences. Significant judgment is required in assessing future earnings trends and the timing of reversals of temporary differences. Accordingly, the Company’s evaluation is based on current tax laws as well as management’s expectations of future performance.
Earnings Per Share	Earnings Per Share – Basic earnings per common share is net income or loss divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes the dilutive effect of additional potential common shares issuable during the period, consisting of stock options outstanding under the Company’s stock incentive plans that have an exercise price that is less than the Company's stock price on the reporting date.
Loss Contingencies	Loss Contingencies— Loss contingencies, including claims and legal actions arising in the normal course of business, are recorded as liabilities when the likelihood of loss is probable and an amount of loss can be reasonably estimated.
Off-Balance-Sheet Financial Instruments	Off-Balance-Sheet Financial Instruments— In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and commitments under lines of credit arrangements, issued to meet customer financial needs. Such financial instruments are recorded in the financial statements when they become payable.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss)— Accumulated and other comprehensive income or loss is comprised of the unrealized and realized gains and losses on securities available for sale and pension liability adjustments, net of tax, and is shown on the accompanying Consolidated Statements of Other Comprehensive Income (Loss).
Operating Segments	Operating Segments— While our chief decision makers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment.
Reclassifications	Reclassifications – Certain items previously reported were reclassified for consistency with the current presentation.
Adoption of New Accounting Standards	Adoption of New Accounting Standards - In August, 2014, the FASB issued Accounting Standards Update ("ASU") 2014-14 - "Receivables; Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure". ASU 2014-14 is intended to improve accounting and disclosure consistency related to how creditors classify government-guaranteed mortgage loans, including FHA or VA guaranteed loans, upon foreclosure. For public entities, ASU 2014-09 is effective on a prospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-14 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In May, 2014, the FASB issued ASU 2014-09 - "Revenue from Contracts with Customers (Topic 606). ASU 2014-09 is intended to clarify and simplify revenue recognition principles, develop a common revenue standard across industries and accounting frameworks, and improve the usefulness and consistency of revenue reporting. The effective dates for ASU 2014-09 were deferred one year when the FASB issued ASU 2015-14 - "Revenue from Contracts with Customers (Topic (606) Deferral of the Effective Date", in August 2015. For public entities, ASU 2014-09 is effective on a retrospective basis for the annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is not permitted. The Company expects the adoption of ASU 2014-09 to have no material effect on the Company's consolidated results of operations, financial position or cash flows. In January, 2014, the FASB issued ASU 2014-04 - "Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)". ASU 2014-04 is intended to improve consistency among reporting entities by clarifying when an in substance foreclosure occurs, that is, when a creditor should derecognize a loan and recognize the corresponding real estate collateral as a separate asset. For public entities, ASU 2014 is effective for the annual periods, and interim periods within those annual periods, beginning after December 15, 2014. Early adoption is permitted. The Company expects the adoption of ASU 2014-04 to have no material effect on the Company's results of operations, financial position or cash flows.

Fair Value Accounting (Tables)

Fair Value Accounting (Tables)	12 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Assets Measured on a Recurring Basis	The following tables present the financial instruments measured at fair value on a recurring basis as of September 30, 2015 and 2014 . Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) September 30, 2015 Investment securities: U.S. government agency obligations $ 15,020 $ — $ 15,020 $ — Obligations of states and political subdivisions 27,407 — 27,407 — Mortgage-backed securities 37,440 — 37,440 — Federal Agricultural Mortgage Corporation 54 — 54 — Total $ 79,921 $ — $ 79,921 $ — September 30, 2014 Investment securities: U.S. government agency obligations $ 22,103 $ — $ 22,103 $ — Obligations of states and political subdivisions 11,194 — 11,194 — Mortgage-backed securities 28,827 — 28,827 — Federal Agricultural Mortgage Corporation 65 — 65 — Total $ 62,189 $ — $ 62,189 $ —
Reconciliation of residential mortgage-backed securities	The following table presents a reconciliation of non-agency mortgage-backed securities held by the Bank measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for each of the twelve months ended September 30, 2015 and 2014 : Twelve Months Ended September 30, 2015 September 30, 2014 Balance beginning of period $ — $ 1,226 Total gains or losses (realized/unrealized): Included in earnings — (274 ) Included in other comprehensive income (loss) — 615 Sales — (1,321 ) Payments, accretion and amortization — (246 ) Balance end of period $ — $ —
Assets Measured on a Nonrecurring Basis	Fair Value Quoted Prices in Active Markets for Identical Instruments (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) September 30, 2015 Foreclosed and repossessed assets, net $ 902 $ — $ — $ 902 Impaired loans with allocated allowances 2,349 — — 2,349 Total $ 3,251 $ — $ — $ 3,251 September 30, 2014 Foreclosed and repossessed assets, net $ 1,050 $ — $ — $ 1,050 Impaired loans with allocated allowances 2,929 — — 2,929 Total $ 3,979 $ — $ — $ 3,979
Carrying amount and estimated fair value of financial instruments	The carrying amount and estimated fair value of the Company's financial instruments as of the dates indicated below were as follows: September 30, 2015 September 30, 2014 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Financial assets: Cash and cash equivalents $ 23,872 $ 23,872 $ 11,434 $ 11,434 Interest-bearing deposits 2,992 3,022 245 245 Investment securities 87,933 88,140 70,974 70,997 Non-marketable equity securities, at cost 4,626 4,626 5,515 5,515 Loans receivable, net 444,014 462,227 463,860 479,961 Accrued interest receivable 1,574 1,574 1,478 1,478 Financial liabilities: Deposits $ 456,298 $ 460,450 $ 449,767 $ 454,170 FHLB advances 58,891 59,357 58,891 59,331 Accrued interest payable 4,098 4,098 13 13

Loans, Allowance for Loan Los28

Loans, Allowance for Loan Losses and Impaired Loans (Tables)	12 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Major classifications of loans	Major classifications of loans as of September 30, 2015 and 2014 , respectively, were as follows: September 30, 2015 September 30, 2014 Real estate loans: Consumer $ 181,206 $ 223,025 Commercial/Agricultural 63,266 39,061 Total real estate loans 244,472 262,086 Consumer and other loans: Automobile 14,113 12,810 Other secured personal loans 186,591 188,911 Unsecured personal loans 2,904 3,512 Total consumer and other loans 203,608 205,233 Gross loans 448,080 467,319 Less: Net deferred loan costs (fees) 2,430 3,047 Allowance for loan losses (6,496 ) (6,506 ) Loans receivable, net $ 444,014 $ 463,860
Schedule of loans by risk rating	Below is a breakdown of loans by risk rating as of September 30, 2015 : 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 179,946 $ — $ 1,260 $ — $ — $ 181,206 Commercial/Agricultural 63,266 — — — — 63,266 Total real estate loans 243,212 — 1,260 — — 244,472 Consumer and other loans: 203,054 — 547 — 7 203,608 Gross loans $ 446,266 $ — $ 1,807 $ — $ 7 $ 448,080 Net deferred loan costs (fees) 2,430 Allowance for loan losses (6,496 ) Loans receivable, net $ 444,014 Below is a breakdown of loans by risk rating as of September 30, 2014 : 1 to 5 6 7 8 9 TOTAL Real estate loans: Consumer $ 220,579 $ — $ 2,343 $ — $ 103 $ 223,025 Commercial/Agricultural 39,061 — — — — 39,061 Total real estate loans 259,640 — 2,343 — 103 262,086 Consumer and other loans: 204,688 — 525 — 20 205,233 Gross loans $ 464,328 $ — $ 2,868 $ — $ 123 $ 467,319 Net deferred loan costs (fees) 3,047 Allowance for loan losses (6,506 ) Loans receivable, net $ 463,860
A summary of the changes in loans	Certain directors and executive officers of the Company and the Bank are defined as related parties. These related parties, including their immediate families and companies in which they are principal owners, were loan customers of the Bank during 2015 and 2014 . A summary of the changes in those loans during the last two fiscal years is as follows: September 30, 2015 2014 Balance—beginning of year $ 129 $ 131 New loan originations 137 17 Repayments (34 ) (19 ) Balance—end of year $ 232 $ 129 Available and unused lines of credit $ 18 $ 18
Changes in a specific component on impaired loans and a general component for non-impaired loans for the periods	Changes in the ALL by loan type for the periods presented below were as follows: Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Year Ended September 30, 2015: Allowance for Loan Losses: Beginning balance, October 1, 2014 $ 2,759 $ — $ 3,747 $ — $ 6,506 Charge-offs (405 ) — (601 ) — (1,006 ) Recoveries 69 — 271 — 340 Provision 382 16 258 — 656 Allowance allocation adjustment (441 ) 1,601 (1,412 ) 252 — Ending balance, September 30, 2015 $ 2,364 $ 1,617 $ 2,263 $ 252 $ 6,496 Allowance for Loan Losses at September 30, 2015: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 463 — $ 119 — $ 582 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 1,901 $ 1,617 $ 2,144 $ 252 $ 5,914 Loans Receivable as of September 30, 2015: Ending balance $ 180,693 $ 63,266 $ 206,551 $ — $ 450,510 Ending balance: individually evaluated for impairment $ 4,466 $ — $ 848 $ — $ 5,314 Ending balance: collectively evaluated for impairment $ 176,227 $ 63,266 $ 205,703 $ — $ 445,196 Consumer Real Estate Commercial/Agriculture Real Estate Consumer and Other Unallocated Total Year ended September 30, 2014 Allowance for Loan Losses: Beginning balance, October 1, 2013 $ 2,541 $ — $ 3,639 $ — $ 6,180 Charge-offs (1,238 ) — (689 ) — (1,927 ) Recoveries 94 — 249 — 343 Provision 1,362 — 548 — 1,910 Ending balance, September 30, 2014 $ 2,759 $ — $ 3,747 $ — $ 6,506 Allowance for Loan Losses at September 30, 2014: Amount of allowance for loan losses arising from loans individually evaluated for impairment $ 525 $ — $ 207 $ — $ 732 Amount of allowance for loan losses arising from loans collectively evaluated for impairment $ 2,234 $ — $ 3,540 $ — $ 5,774 Loans Receivable as of September 30, 2014: Ending balance $ 222,254 $ 39,061 $ 209,051 $ — $ 470,366 Ending balance: individually evaluated for impairment $ 6,542 $ — $ 1,267 $ — $ 7,809 Ending balance: collectively evaluated for impairment $ 215,712 $ 39,061 $ 207,784 $ — $ 462,557
Loans receivable	Loans receivable by loan type as of the end of the periods shown below were as follows: Consumer Real Estate Loans Commercial/Agriculture Real Estate Loans Consumer and Other Loans Total Loans September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014 Performing loans Performing TDR loans $ 3,206 $ 4,535 — — $ 472 $ 797 $ 3,678 $ 5,332 Performing loans other 176,650 216,503 63,266 39,061 205,695 207,885 445,611 463,449 Total performing loans 179,856 221,038 63,266 39,061 206,167 208,682 449,289 468,781 Nonperforming loans (1) Nonperforming TDR loans 273 202 — — 59 47 332 249 Nonperforming loans other 564 1,014 — — 325 322 889 1,336 Total nonperforming loans $ 837 $ 1,216 — — $ 384 $ 369 $ 1,221 $ 1,585 Total loans $ 180,693 $ 222,254 63,266 39,061 $ 206,551 $ 209,051 $ 450,510 $ 470,366 (1) Nonperforming loans are either 90+ days past due or nonaccrual.
Aging analysis of the Bank real estate and consumer loans	An aging analysis of the Company’s consumer real estate, commercial/agriculture real estate, consumer and other loans and purchased third party loans as of September 30, 2015 and 2014 , respectively, was as follows: 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Total Past Due Current Total Loans Recorded September 30, 2015 Consumer real estate $ 555 $ 500 $ 387 $ 1,442 $ 179,251 $ 180,693 $ 244 Commercial/Agriculture real estate — — — — 63,266 63,266 — Consumer and other loans 386 65 135 586 166,260 166,846 52 Purchased third party loans 238 189 177 604 39,101 39,705 177 Total $ 1,179 $ 754 $ 699 $ 2,632 $ 447,878 $ 450,510 $ 473 September 30, 2014 Real estate loans $ 678 $ 80 $ 989 $ 1,747 $ 220,507 $ 222,254 $ 228 Commercial/Agriculture real estate — — — — 39,061 39,061 — Consumer and other loans 354 73 177 604 175,635 176,239 99 Purchased third party loans 190 136 74 400 32,412 32,812 74 Total $ 1,222 $ 289 $ 1,240 $ 2,751 $ 467,615 $ 470,366 $ 401
Bank impaired loans	A summary of the Company’s impaired loans as of September 30, 2015 and September 30, 2014 was as follows: With No Related Allowance Recorded With An Allowance Recorded Totals Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total Recorded investment at September 30, 2015 $ 2,494 $ — $ 471 $ 2,965 $ 1,972 $ — $ 377 $ 2,349 $ 4,466 $ — $ 848 $ 5,314 Unpaid balance at September 30, 2015 2,494 — 471 2,965 1,972 — 377 2,349 4,466 — 848 5,314 Recorded investment at September 30, 2014 4,345 — 535 4,880 2,197 — 732 2,929 6,542 — 1,267 7,809 Unpaid balance at September 30, 2014 4,345 — 535 4,880 2,197 — 732 2,929 6,542 — 1,267 7,809 Average recorded investment; twelve months ended September 30, 2015 3,178 — 485 3,663 2,220 — 556 2,776 5,398 — 1,041 6,439 Average recorded investment; twelve months ended September 30, 2014 4,722 — 614 5,336 3,137 — 823 3,960 7,859 — 1,437 9,296 Interest income received; twelve months ended September 30, 2015 136 — 35 171 61 — 23 84 197 — 58 255 Interest income received; twelve months ended September 30, 2014 149 — 32 181 68 — 24 92 217 — 56 273
Troubled Debt Restructuring	A summary of loans by loan type modified in a troubled debt restructuring as of September 30, 2015 and September 30, 2014 , and during each of the twelve months then ended, was as follows: Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total September 30, 2015 and Twelve Months then Ended: Accruing / Performing: Beginning balance $ 4,535 $ — $ 797 $ 5,332 Principal payments (945 ) — (301 ) (1,246 ) Charge-offs — — (8 ) (8 ) Advances 12 — 1 13 New restructured (1) 17 — 52 69 Class transfers out (2) (181 ) — — (181 ) Transfers between accrual/non-accrual (232 ) — (69 ) (301 ) Ending balance $ 3,206 $ — $ 472 $ 3,678 Non-accrual / Non-performing: Beginning balance $ 202 $ — $ 47 $ 249 Principal payments (120 ) — (11 ) (131 ) Charge-offs (41 ) — (46 ) (87 ) Advances — — — — New restructured (1) — — — — Class transfers out (2) — — — — Transfers between accrual/non-accrual 232 — 69 301 Ending balance $ 273 $ — $ 59 $ 332 Totals: Beginning balance $ 4,737 $ — $ 844 $ 5,581 Principal payments (1,065 ) — (312 ) (1,377 ) Charge-offs (41 ) — (54 ) (95 ) Advances 12 — 1 13 New restructured (1) 17 — 52 69 Class transfers out (2) (181 ) — — (181 ) Transfers between accrual/non-accrual — — — — Ending balance $ 3,479 $ — $ 531 $ 4,010 (1) “New restructured” represent loans restructured during the applicable period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. Consumer Real Estate Commercial/Agricultural Real Estate Consumer and Other Total September 30, 2014 and Twelve Months then Ended: Accruing / Performing: Beginning balance $ 6,254 — $ 1,101 $ 7,355 Principal payments (757 ) — (258 ) (1,015 ) Charge-offs (11 ) — (30 ) (41 ) Advances 7 — — 7 New restructured (1) 40 — 24 64 Class transfers out (2) (60 ) — — (60 ) Transfers between accrual/non-accrual (938 ) — (40 ) (978 ) Ending balance $ 4,535 $ — $ 797 $ 5,332 Non-accrual / Non-performing: Beginning balance $ 1,187 — $ 76 $ 1,263 Principal payments (1,515 ) — (38 ) (1,553 ) Charge-offs (426 ) — (52 ) (478 ) Advances 3 — — 3 New restructured (1) — — 16 16 Class transfers out (2) 15 — 5 20 Transfers between accrual/non-accrual 938 — 40 978 Ending balance $ 202 $ — $ 47 $ 249 Totals: Beginning balance $ 7,441 — $ 1,177 $ 8,618 Principal payments (2,272 ) — (296 ) (2,568 ) Charge-offs (437 ) — (82 ) (519 ) Advances 10 — — 10 New restructured (1) 40 — 40 80 Class transfers out (2) (45 ) — 5 (40 ) Transfers between accrual/non-accrual — — — — Ending balance $ 4,737 $ — $ 844 $ 5,581 (1) “New restructured” represent loans restructured during the current period that met TDR criteria in accordance with the Bank’s policy at the time of the restructuring. (2) “Class transfers out” represent previously restructured loans that are in compliance with the modified terms for a minimum of one year, are yielding a market rate and conform to normal underwriting standards. September 30, 2015 September 30, 2014 Number of Modifications Recorded Investment Number of Modifications Recorded Investment Troubled debt restructurings: Consumer Real Estate 34 $ 3,479 47 $ 4,737 Commercial/Agriculture Real Estate — — — — Consumer and other 39 531 53 844 73 $ 4,010 100 $ 5,581

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale	The amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale and held to maturity as of September 30, 2015 and September 30, 2014 , respectively, were as follows: Available for sale securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value September 30, 2015 U.S. government agency obligations $ 15,240 $ — $ 220 $ 15,020 Obligations of states and political subdivisions 27,573 81 247 27,407 Mortgage-backed securities 37,451 133 144 37,440 Federal Agricultural Mortgage Corporation 71 — 17 54 Total available for sale securities $ 80,335 $ 214 $ 628 $ 79,921 September 30, 2014 U.S. government agency obligations $ 23,076 $ — $ 973 $ 22,103 Obligations of states and political subdivisions 11,432 17 255 11,194 Mortgage-backed securities 29,058 138 369 28,827 Federal Agricultural Mortgage Corporation 71 — 6 65 Total available for sale securities $ 63,637 $ 155 $ 1,603 $ 62,189
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities held to maturity	Held to maturity securities Amortized Gross Gross Estimated September 30, 2015 Obligations of states and political subdivisions $ 1,319 $ 3 $ 4 $ 1,318 Mortgage-backed securities 6,693 208 — 6,901 Total held to maturity securities $ 8,012 $ 211 $ 4 $ 8,219 September 30, 2014 Obligations of states and political subdivisions $ 1,465 $ 4 $ 5 $ 1,464 Mortgage-backed securities 7,320 33 9 7,344 Total held to maturity securities $ 8,785 $ 37 $ 14 $ 8,808
The estimated fair value of securities by contractual maturity	The estimated fair value of securities at September 30, 2015 , by contractual maturity, is shown below. Expected maturities will differ from contractual maturities on mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Expected maturities may differ from contractual maturities on certain agency and municipal securities due to the call feature. Available for sale securities Amortized Cost Estimated Fair Value Due after one year through five years $ 6,451 $ 6,437 Due after five years through ten years 22,667 22,457 Due after ten years 51,217 51,027 Total available for sale securities $ 80,335 $ 79,921 Held to maturity securities Amortized Cost Estimated Fair Value Due after one year through five years $ 1,144 $ 1,143 Due after five years through ten years 175 175 Due after ten years 6,693 6,901 Total held to maturity securities $ 8,012 $ 8,219
Available for sale securities with unrealized losses	Securities with unrealized losses at September 30, 2015 and 2014 , aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, were as follows: Less than 12 Months 12 Months or More Total Available for sale securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss 2015 U.S. government agency obligations $ 4,960 $ 14 $ 10,060 $ 206 $ 15,020 $ 220 Obligations of states and political subdivisions 13,864 155 2,234 92 16,098 247 Mortgage-backed securities 22,018 93 3,590 51 25,608 144 Federal Agricultural Mortgage Corporation — — 54 17 54 17 Total temporarily impaired $ 40,842 $ 262 $ 15,938 $ 366 $ 56,780 $ 628 2014 U.S. government agency obligations $ — $ — $ 22,103 $ 973 $ 22,103 $ 973 Obligations of states and political subdivisions 574 1 8,817 254 9,391 255 Mortgage-backed securities 8,167 66 12,518 303 20,685 369 Federal Agricultural Mortgage Corporation 65 6 — — 65 6 Total temporarily impaired $ 8,806 $ 73 $ 43,438 $ 1,530 $ 52,244 $ 1,603
Held to maturity securities with unrealized losses	Less than 12 Months 12 Months or More Total Held to maturity securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss 2015 Obligations of states and political subdivisions $ 904 $ 4 $ — $ — $ 904 $ 4 Mortgage-backed securities — — — — — — Total temporarily impaired $ 904 $ 4 $ — $ — $ 904 $ 4 2014 Obligations of states and political subdivisions $ 345 $ 5 $ — $ — $ 345 $ 5 Mortgage-backed securities 3,364 9 — — 3,364 9 Total temporarily impaired $ 3,709 $ 14 $ — $ — $ 3,709 $ 14
Summary of amount of other-than-temporary impairment related to credit losses on available-for-sale securities	A summary of the amount of other-than-temporary impairment related to credit losses on available for sale securities that have been recognized in net income for the years ended September 30, 2015 and 2014 follows: 2015 2014 Beginning balance of the amount of OTTI related to credit losses $ — $ 1,250 Credit portion of OTTI on securities for which OTTI was not previously recognized 91 Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI — (13 ) Credit portion of OTTI on securities in default for which OTTI was previously recognized — — Credit portion of OTTI previously recognized on securities sold during the period — (1,328 ) Ending balance of the amount of OTTI related to credit losses $ — $ —

Office Properties and Equipme30

Office Properties and Equipment (Tables)	12 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Office properties and equipment at September 30 for each of the years shown below consisted of the following: 2015 2014 Land $ 510 $ 510 Buildings 2,338 2,284 Furniture, equipment, and vehicles 6,872 7,672 Subtotals 9,720 10,466 Less—Accumulated depreciation (7,051 ) (6,741 ) Office properties and equipment—net $ 2,669 $ 3,725

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of core deposit intangibles and related amortization	Intangible assets consist of core deposit intangibles arising from various bank acquisitions. A summary of core deposit intangibles and related amortization for the periods shown below follows: 2015 2014 Balance at beginning of year $ 161 $ 218 Capitalized — — Amortization (57 ) (57 ) Balance at end of year $ 104 $ 161
Estimated future aggregate amortization expense	At September 30, 2015 , the estimated future aggregate amortization expense for the core deposit intangibles is as follows: 2016 57 2017 31 2018 15 After 2018 1 Total $ 104

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Summary of deposits by type	The following is a summary of deposits by type at September 30, 2015 and 2014 , respectively: 2015 2014 Non-interest bearing demand deposits $ 19,354 $ 19,669 Interest bearing demand deposits 22,547 17,696 Savings accounts 29,395 29,277 Money market accounts 146,201 136,666 Certificate accounts 238,801 246,459 Total deposits $ 456,298 $ 449,767 Brokered deposits included above: $ 22,773 $ 11,960
Scheduled maturities of time deposits	At September 30, 2015 , the scheduled maturities of time deposits were as follows: 2016 $ 94,508 2017 72,703 2018 42,112 2019 19,058 2020 10,420 After 2020 — Total $ 238,801

Federal Home Loan Bank Advanc33

Federal Home Loan Bank Advances (Tables)	12 Months Ended
	Sep. 30, 2015
Banking and Thrift [Abstract]
A summary of Federal Home Loan Bank advances	A summary of Federal Home Loan Bank advances at September 30, 2015 and 2014 is as follows: Weighted Average Rate Weighted Average Rate Maturing during the fiscal year Ended September 30, 2015 2014 2016 $ 33,600 0.67 % $ 31,100 0.78 % 2017 15,461 1.46 % 12,961 1.57 % 2018 6,100 2.24 % 6,100 2.24 % 2019 3,730 1.87 % 3,730 1.87 % 2020 — — % — — % Total fixed maturity $ 58,891 $ 53,891 Advances with amortizing principal — — % 5,000 0.30 % Total advances $ 58,891 $ 58,891 Irrevocable standby letters of credit $ 24,040 $ 23,100 Total credit outstanding $ 82,931 $ 81,991

Capital Matters (Tables)

Capital Matters (Tables)	12 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Bank's Tier 1 (leverage) and risk-based capital ratios	The Bank’s Tier 1 (leverage) and risk-based capital ratios at September 30, 2015 and 2014 , respectively, are presented below: Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of September 30, 2015 Total capital (to risk weighted assets) $ 64,930,000 16.5 % $ 31,443,000 > = 8.0 % $ 39,304,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 59,997,000 15.3 % 23,583,000 > = 6.0 % 31,443,000 > = 8.0 % Common equity tier 1 capital (to risk weighted assets) 59,997,000 15.3 % 17,687,000 > = 4.5 % $ 25,548,000 > = 6.5 % Tier 1 leverage ratio (to adjusted total assets) 59,997,000 10.4 % 23,031,000 > = 4.0 % 28,788,000 > = 5.0 % As of September 30, 2014 Total capital (to risk weighted assets) $ 62,116,000 16.1 % $ 30,793,000 > = 8.0 % $ 38,491,000 > = 10.0 % Tier 1 capital (to risk weighted assets) 57,283,000 14.9 % 15,396,000 > = 4.0 % 23,095,000 > = 6.0 % Tier 1 capital (to adjusted total assets) 57,283,000 10.0 % 22,991,000 > = 4.0 % 28,739,000 > = 5.0 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Summary of commitment off balance sheets credit	Set forth below are the balances of the Company’s off-balance-sheet credit instruments consisting of commitments to make loans as of September 30, 2015 and 2014 , respectively. Contract or Notional Amount at September 30, 2015 2014 Commitments to extend credit: Consumer - fixed rate 3.74% - 8.74% in 2015, and 3.30% - 11.99% in 2014 $ 2,816 $ 2,820 Commercial - Fixed rate 3.88% - 5.75% in 2015, and 3.25% - 5.50% in 2014 11,018 7,172 Commercial standby letter of credit — 20 Unused lines of credit: Home equity lines of credit 1,873 1,622 Kwik cash and lines of credit 1,196 1,227 Consumer construction — 119 Commercial construction 3,301 947 Commercial lines of credit 3,893 2,192 Totals $ 24,097 $ 16,119
Summary of non cancelable operating leases	Future minimum lease payments by year and in the aggregate under the original terms of the non-cancellable operating leases consist of the following: 2016 $ 1,268 2017 991 2018 836 2019 404 2020 311 After 2020 980 Total $ 4,790

Retirement Plans (Tables)

Retirement Plans (Tables)	12 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
Components of Retirement plans	The components of the SERP and Directors’ Retirement plans’ cost at September 30, 2015 , 2014 and 2013 , respectively, are summarized as follows: 2015 2014 2013 Beginning accrued benefit cost $ 1,154 $ 1,181 $ 2,363 Service cost — — — Interest cost 46 51 45 Amortization of prior service costs 1 1 1 Net periodic benefit cost 47 52 46 Benefits paid (81 ) (79 ) (1,228 ) Curtailment and settlement — — — Ending accrued benefit cost $ 1,120 $ 1,154 $ 1,181
Change in projected benefit obligation and change in plan assets	The following table sets forth the SERP and Directors’ Retirement plans, change in projected benefit obligation, the change in plan assets, the funded status of the plans, and the net liability recognized in the Company’s consolidated balance sheet at September 30, 2015 , 2014 and 2013 , respectively: 2015 2014 2013 Change in benefit obligation: Projected benefit obligation, beginning of year $ 1,109 $ 1,117 $ 2,381 Service cost — — — Interest cost 46 51 45 Curtailment and settlement — — — Actuarial loss (gain) (12 ) 20 (81 ) Benefits paid (81 ) (79 ) (1,228 ) Projected benefit obligation, end of year $ 1,062 $ 1,109 $ 1,117 Change in plan assets: Plan assets at fair value, beginning of year $ — $ — $ — Actual return on plan assets — — — Company contributions 81 79 1,228 Benefits paid (81 ) (79 ) (1,228 ) Plan assets at fair value, end of year $ — $ — $ —
Weighted average assumptions used in determining the benefit obligation and net pension costs	Weighted average assumptions used in determining the benefit obligation and net pension costs as of September 30, 2015 , 2014 and 2013 , (in actual dollars) were as follows: 2015 2014 2013 Benefit obligation actuarial assumptions: Discount Rate 4.25 % 4.25 % 4.75 % Rate of compensation increase N/A N/A N/A Net pension cost actuarial assumption Discount rate 4.25 % 4.25 % 4.75 % Expected long-term rate of return on plan assets N/A N/A N/A Rate of compensation increase N/A N/A N/A
Estimated future benefit payments	Estimated future benefit payments as of September 30, 2015 , which reflect expected future service, as appropriate, are as follows: 2016 $ 78 2017 $ 111 2018 $ 118 2019 $ 110 2020 $ 120 2021-2025 $ 583
Schedule of amounts recognized in balance sheet	Amounts recognized in consolidated balance sheets as of September 30: 2015 2014 Pension obligation $ 1,062 $ 1,109 Prior service cost $ 4 $ 4 Net loss (gain) (61 ) (49 ) Total accumulated other comprehensive income, before tax $ (57 ) $ (45 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of restricted stock awards	Restricted Common Stock Awards 2015 2014 Number of Shares Weighted Number of Shares Weighted Restricted Shares Unvested and outstanding at beginning of year 41,014 $ 6.51 34,671 $ 5.62 Granted 17,500 9.20 15,000 8.00 Vested (11,657 ) 6.18 (8,657 ) 5.55 Forfeited — — — — Unvested and outstanding at end of year 46,857 $ 7.59 41,014 $ 6.51
Summary of stock option activity	Common Stock Option Awards Option Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value 2015 Outstanding at beginning of year 179,192 $ 6.52 Granted 50,000 9.20 Exercised (51,955 ) Forfeited or expired (5,500 ) Outstanding at end of year 171,737 $ 7.46 7.58 $ — Exercisable at end of year 63,764 $ 6.79 5.33 Fully vested and expected to vest 171,737 $ 7.46 7.58 2014 Outstanding at beginning of year 150,932 $ 6.15 Granted 45,000 8.00 Exercised — Forfeited or expired (16,740 ) Outstanding at end of year 179,192 $ 6.52 6.96 $ — Exercisable at end of year 91,203 $ 6.35 5.52 Fully vested and expected to vest 179,192 $ 6.52 6.96 2013 Outstanding at beginning of year 124,789 $ 6.26 Granted 26,143 5.62 Exercised — Forfeited or expired — Outstanding at end of year 150,932 $ 6.15 7.06 $ — Exercisable at end of year 88,927 $ 6.63 6.07 Fully vested and expected to vest 150,932 $ 6.15 7.06
Information related to stock option plan	Information related to the 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan during each year follows: 2015 2014 2013 Intrinsic value of options exercised $ 180 $ — $ — Cash received from options exercised $ 299 $ — $ — Tax benefit realized from options exercised $ 9 $ — $ —
Assumptions used in calculating stock option expense	Set forth below is a table showing relevant assumptions used in calculating stock option expense related to the Company’s 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan: 2015 2014 2013 Dividend yield 0.88 % 0 % 0 % Risk-free interest rate 2.1 % 2.7 % 1.7 % Weighted average expected life (years) 10 10 10 Expected volatility 2 % 3 % 14 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	Income tax expense (benefit) for each of the periods shown below consisted of the following: 2015 2014 2013 Current tax provision Federal $ 1,694 $ 97 $ 227 State 267 7 17 1,961 104 244 Deferred tax provision (benefit) Federal (439 ) 798 322 State (32 ) 145 69 (471 ) 943 391 Total $ 1,490 $ 1,047 $ 635
The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income	The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income as result of the following differences: 2015 2014 2013 Amount Rate Amount Rate Amount Rate Tax expense at statutory rate $ 1,395 34.00 % $ 962 34.00 % $ 572 34.00 % State income taxes net of federal 235 5.72 % 152 5.37 % 86 5.10 % Tax exempt interest (79 ) (1.92 )% (46 ) (1.64 )% (31 ) (1.87 )% Other (61 ) (1.50 )% (21 ) (0.73 )% 8 0.51 % Total $ 1,490 36.30 % $ 1,047 37.00 % $ 635 37.74 %
Deferred Tax Assets and Liabilities	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities as of September 30, 2015 and September 30, 2014 , respectively: 2015 2014 Deferred tax assets: Allowance for loan losses $ 2,544 $ 2,562 Deferred loan costs/fees 145 217 Director/officer compensation plans 536 551 Net unrealized loss on securities available for sale 166 579 Other 520 233 Deferred tax assets $ 3,911 $ 4,142 Deferred tax liabilities: Office properties and equipment (114 ) (397 ) Other (110 ) (111 ) Deferred tax liabilities (224 ) (508 ) Net deferred tax assets $ 3,687 $ 3,634

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Reconciliation of the basic and diluted earnings per share	Earnings per share is based on the weighted average number of shares outstanding for the year. A reconciliation of the basic and diluted earnings per share for the last three fiscal years is as follows: 2015 2014 2013 Basic Net income $ 2,614 $ 1,783 $ 1,047 Weighted average common shares outstanding 5,208,708 5,163,373 5,151,413 Basic earnings per share $ 0.50 $ 0.35 $ 0.20 Diluted Net income $ 2,614 $ 1,783 $ 1,047 Weighted average common shares outstanding 5,208,708 5,163,373 5,151,413 for basic earnings per share Add: Dilutive stock options outstanding 31,234 33,333 11,767 Average shares and dilutive potential common shares 5,239,942 5,196,706 5,163,180 Diluted earnings per share $ 0.50 $ 0.34 $ 0.20 Additional common stock option shares that have not been included due to their antidilutive effect 93,503 145,859 139,165

Other Comprehensive Income (L40

Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Tax Effects Allocated to Each Component of Other Comprehensive Income	The following table shows the tax effects allocated to each component of other comprehensive income (loss) for the years ended September 30, 2015 , 2014 and 2013 : 2015 2014 2013 Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Before-Tax Amount Tax Expense Net-of-Tax Amount Unrealized gains (losses) on securities: Net unrealized gains (losses) arising during the period $ 973 (389 ) $ 584 $ 2,515 $ (1,006 ) $ 1,509 $ (4,654 ) $ 1,861 $ (2,793 ) Less: reclassification adjustment for gains included in net income 60 (24 ) 36 (168 ) 67 (101 ) 552 (220 ) 332 Changes for realized losses on securities available for sale for OTTI write-down — — — 78 (31 ) 47 797 (319 ) 478 Defined benefit plans: Amortization of unrecognized prior service costs and net gains (losses) 13 (5 ) 8 (18 ) 7 (11 ) 82 (33 ) 49 Other comprehensive income (loss) $ 1,046 $ (418 ) $ 628 $ 2,407 $ (963 ) $ 1,444 $ (3,223 ) $ 1,289 $ (1,934 )
Changes in the accumulated balances for each component of other comprehensive income	The changes in the accumulated balances for each component of other comprehensive income (loss) for the years ended September 30, 2015 and 2014 were as follows: Unrealized Gains (Losses) on Securities Defined Benefit Plans Other Comprehensive Income (Loss) Balance, October 1, 2013 $ (2,324 ) $ 38 $ (2,286 ) Current year-to-date other comprehensive income (loss), net of tax 1,455 (11 ) 1,444 Ending balance, September 30, 2014 $ (869 ) $ 27 $ (842 ) Current year-to-date other comprehensive income (loss), net of tax 620 8 628 Ending balance, September 30, 2015 $ (249 ) $ 35 $ (214 )

Condensed Financial Informati41

Condensed Financial Information - Parent Company Only (Tables)	12 Months Ended
	Sep. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheets	CONDENSED BALANCE SHEETS September 30, 2015 2014 ASSETS Cash and cash equivalents $ 676 $ 235 Investment in subsidiary 59,859 57,058 Total assets $ 60,535 $ 57,293 STOCKHOLDERS’ EQUITY Total stockholders’ equity $ 60,535 $ 57,293
Statements of Operations	STATEMENTS OF OPERATIONS 2015 2014 2013 Income—interest and dividends $ — $ — $ — Expenses—other 146 182 107 Loss before provision for income taxes and equity in undistributed net income (loss) of subsidiary (146 ) (182 ) (107 ) Benefit for income taxes (58 ) (73 ) (43 ) Loss before equity in undistributed net income (loss) of subsidiary (88 ) (109 ) (64 ) Equity in undistributed net income of subsidiary 2,702 1,892 1,111 Net income $ 2,614 $ 1,783 $ 1,047
Statements of Cash flows	STATEMENTS OF CASH FLOWS 2015 2014 2013 Change in cash and cash equivalents: Cash flows from operating activities: Net income $ 2,614 $ 1,783 $ 1,047 Stock based compensation expense 59 43 31 Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary (2,702 ) (1,892 ) (1,111 ) Net cash used in operating activities (29 ) (66 ) (33 ) Cash flows from financing activities: Surrendered vested shares of common stock (36 ) (22 ) (5 ) Exercise of common stock options 299 — — Cash dividend from Bank to Holding Company 625 300 — Cash dividends paid (418 ) (207 ) (103 ) Net cash provided by (used in) financing activities 470 71 (108 ) Net increase (decrease) in cash and cash equivalents 441 5 (141 ) Cash and cash equivalents at beginning of year 235 230 371 Cash and cash equivalents at end of year $ 676 $ 235 $ 230

Nature of Business and Summar42

Nature of Business and Summary of Significant Accounting Policies (Details Textual)

1 Months Ended

2 Months Ended

3 Months Ended

12 Months Ended

Aug. 31, 2015

May. 31, 2015

Feb. 28, 2015

Nov. 30, 2014

Jan. 31, 2016Location

Sep. 30, 2015USD ($)

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Sep. 30, 2015USD ($)LocationService_Office

Sep. 30, 2014USD ($)

Sep. 30, 2013USD ($)

Oct. 31, 2015USD ($)

Property, Plant and Equipment [Line Items]

Total number of service offices | Service_Office

18

Number of stand-alone locations | Location

7

Number of in-store branch locations | Location

11

Loans purchased

$ 448,080,000

$ 448,080,000

$ 467,319,000

Deposits

456,298,000

$ 456,298,000

449,767,000

Interest income recognized debt past due not more than days

90 days

Loans charged off past due more than days

180 days

Closed end loan charged off past due more than days

120 days

Percentage of Dividend Rate

2.25%

2.25%

Intangible assets

104,000

$ 104,000

161,000

Amortization

57,000

57,000

$ 56,000

Uninsured deposits

0

0

0

Advertising Expense

570,000

370,000

233,000

Core Deposits

Property, Plant and Equipment [Line Items]

Intangible assets

104,000

104,000

161,000

$ 218,000

Amortization

57,000

57,000

Finite-Lived Intangible Assets, Accumulated Amortization

$ 2,416,000

$ 2,416,000

$ 2,359,000

Minimum

Property, Plant and Equipment [Line Items]

Maturity of certificate of deposit investments, in years

3 years

Minimum | Core Deposits

Property, Plant and Equipment [Line Items]

Finite-Lived Intangible Asset, Useful Life

7 years

Maximum

Property, Plant and Equipment [Line Items]

Maturity of certificate of deposit investments, in years

7 years

Maximum | Core Deposits

Property, Plant and Equipment [Line Items]

Finite-Lived Intangible Asset, Useful Life

15 years

Buildings and Components | Minimum

Property, Plant and Equipment [Line Items]

Useful lives assets

10 years

Buildings and Components | Maximum

Property, Plant and Equipment [Line Items]

Useful lives assets

40 years

Furniture Fixtures and Equipment | Minimum

Property, Plant and Equipment [Line Items]

Useful lives assets

3 years

Furniture Fixtures and Equipment | Maximum

Property, Plant and Equipment [Line Items]

Useful lives assets

10 years

Commercial Loan

Property, Plant and Equipment [Line Items]

Interest income discontinued over delinquent days

90 days

Closed End Consumer Loan

Property, Plant and Equipment [Line Items]

Interest income discontinued over delinquent days

120 days

Real Estate and Open Ended Consumer Loans

Property, Plant and Equipment [Line Items]

Interest income discontinued over delinquent days

180 days

FHLB Membership Stock

Property, Plant and Equipment [Line Items]

Percentage of Dividend Rate

0.50%

0.50%

0.50%

0.50%

FLHB Activity Stock

Property, Plant and Equipment [Line Items]

Percentage of Dividend Rate

2.25%

2.00%

Scenario, Forecast

Property, Plant and Equipment [Line Items]

Number of in-store branches closing | Location

3

Subsequent Event | Central Bank Of Golden Valley | Purchased third party loans

Property, Plant and Equipment [Line Items]

Loans purchased

$ 14,000,000

Subsequent Event | Central Bank Rice and Barron branch

Property, Plant and Equipment [Line Items]

Deposits

$ 30,000,000

Fair Value Accounting (Details)

Fair Value Accounting (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Assets Measured on a Recurring Basis
Estimated Fair Value	$ 79,921	$ 62,189
U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	15,020	22,103
Fair Value, Measurements, Recurring
Assets Measured on a Recurring Basis
Estimated Fair Value	79,921	62,189
Fair Value, Measurements, Recurring | U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	15,020	22,103
Fair Value, Measurements, Recurring | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	27,407	11,194
Fair Value, Measurements, Recurring | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	37,440	28,827
Fair Value, Measurements, Recurring | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Estimated Fair Value	54	65
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Instruments (Level 1) | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Assets Measured on a Recurring Basis
Estimated Fair Value	79,921	62,189
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | U.S. government agency obligations
Assets Measured on a Recurring Basis
Estimated Fair Value	15,020	22,103
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	27,407	11,194
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	37,440	28,827
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Federal Agricultural Mortgage Corporation
Assets Measured on a Recurring Basis
Estimated Fair Value	54	65
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Obligations of states and political subdivisions
Assets Measured on a Recurring Basis
Estimated Fair Value	0	0
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Mortgage-backed securities
Assets Measured on a Recurring Basis
Estimated Fair Value	$ 0	$ 0

Fair Value Accounting (Details

Fair Value Accounting (Details 1) - Asset-backed Securities - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Reconciliation of residential mortgage-backed securities
Balance beginning of period	$ 0	$ 1,226
Total gains or losses (realized/unrealized):
Included in earnings	0	(274)
Included in other comprehensive income (loss)	0	615
Sales	0	(1,321)
Payments, accretion and amortization	0	(246)
Balance end of period	$ 0	$ 0

Fair Value Accounting (Detail45

Fair Value Accounting (Details 2) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	$ 902	$ 1,050
Impaired loans with allocated allowances	2,349	2,929
Total	3,251	3,979
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	0
Impaired loans with allocated allowances	0
Total	0
Significant Other Observable Inputs (Level 2)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	0	0
Impaired loans with allocated allowances	0	0
Total	0	0
Significant Unobservable Inputs (Level 3)
Assets Measured on a Nonrecurring Basis
Foreclosed and repossessed assets, net	902	1,050
Impaired loans with allocated allowances	2,349	2,929
Total	$ 3,251	$ 3,979

Fair Value Accounting (Detail46

Fair Value Accounting (Details 3) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Financial assets:
Cash and cash equivalents, Carrying Amount	$ 23,872	$ 11,434	$ 17,601	$ 23,259
Cash and cash equivalents, Estimated Fair Value	23,872	11,434
Interest Bearing Deposits Carrying Value	2,992	245
Interest Bearing Deposits, Estimated Fair Value	3,022	245
Investment securities, Carrying Amount	87,933	70,974
Investment securities, Estimated Fair Value	88,140	70,997
Non-marketable equity securities, at cost, Carrying Amount	4,626	5,515
Non-marketable equity securities, at cost, Estimated Fair Value	4,626	5,515
Loans receivable Carrying Amount	444,014	463,860
Loans receivable, Estimated Fair Value	462,227	479,961
Accrued interest receivable Carrying Amount	1,574	1,478
Accrued Interest Receivables, Estimated Fair Value	1,574	1,478
Financial liabilities:
Deposits, Carrying Amount	456,298	449,767
Deposits, Estimated Fair Value	460,450	454,170
FHLB advances, Carrying Amount	58,891	58,891
FHLB advances, Estimated Fair Value	59,357	59,331
Accrued Interest Payable, Carrying Amount	4,098	13
Accrued Interest Payable, Estimated Fair Value	$ 4,098	$ 13

Loans, Allowance for Loan Los47

Loans, Allowance for Loan Losses and Impaired Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 448,080	$ 467,319
Net deferred loan costs (fees)	2,430	3,047
Allowance for loan losses	(6,496)	(6,506)	$ (6,180)
Loans receivable, net	444,014	463,860
Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	244,472	262,086
Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	181,206	223,025
Real estate loans: | Commercial/Agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	63,266	39,061
Consumer and other loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	203,608	205,233
Consumer and other loans: | Automobile
Mortgage Loans on Real Estate [Line Items]
Gross loans	14,113	12,810
Consumer and other loans: | Other secured personal loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	186,591	188,911
Consumer and other loans: | Unsecured personal loans
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 2,904	$ 3,512

Loans, Allowance for Loan Los48

Loans, Allowance for Loan Losses and Impaired Loans (Details 1) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 448,080	$ 467,319
Net deferred loan costs (fees)	2,430	3,047
Allowance for loan losses	(6,496)	(6,506)	$ (6,180)
Loans receivable, net	444,014	463,860
Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	244,472	262,086
Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	181,206	223,025
Real estate loans: | Commercial/Agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	63,266	39,061
Consumer and other loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	203,608	205,233
1 to 5
Mortgage Loans on Real Estate [Line Items]
Gross loans	446,266	464,328
1 to 5 | Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	243,212	259,640
1 to 5 | Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	179,946	220,579
1 to 5 | Real estate loans: | Commercial/Agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	63,266	39,061
1 to 5 | Consumer and other loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	203,054	204,688
6
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
6 | Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
6 | Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
6 | Real estate loans: | Commercial/Agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
6 | Consumer and other loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
7
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,807	2,868
7 | Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,260	2,343
7 | Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	1,260	2,343
7 | Real estate loans: | Commercial/Agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
7 | Consumer and other loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	547	525
8
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
8 | Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
8 | Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
8 | Real estate loans: | Commercial/Agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
8 | Consumer and other loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
9
Mortgage Loans on Real Estate [Line Items]
Gross loans	7	123
9 | Real estate loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	103
9 | Real estate loans: | Consumer
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	103
9 | Real estate loans: | Commercial/Agricultural
Mortgage Loans on Real Estate [Line Items]
Gross loans	0	0
9 | Consumer and other loans:
Mortgage Loans on Real Estate [Line Items]
Gross loans	$ 7	$ 20

Loans, Allowance for Loan Los49

Loans, Allowance for Loan Losses and Impaired Loans (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance—beginning of year	$ 232	$ 129	$ 232	$ 129	$ 131
New loan originations	137	17
Repayments	(34)	(19)
Balance—end of year	$ 232	$ 129
Available and unused lines of credit			$ 18	$ 18

Loans, Allowance for Loan Los50

Loans, Allowance for Loan Losses and Impaired Loans (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Allowance for Loan Losses:
Beginning balance	$ 6,506	$ 6,180
Charge-offs	(1,006)	(1,927)
Recoveries	340	343
Provision	656	1,910	$ 3,143
Allowance allocation adjustment	0
Ending balance	6,496	6,506	6,180
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	582	732
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	5,914	5,774
Loans Receivable:
Ending balance	450,510	470,366
Ending balance: individually evaluated for impairment	5,314	7,809
Ending balance: collectively evaluated for impairment	445,196	462,557
Consumer Real Estate
Allowance for Loan Losses:
Beginning balance	2,759	2,541
Charge-offs	(405)	(1,238)
Recoveries	69	94
Provision	382	1,362
Allowance allocation adjustment	(441)
Ending balance	2,364	2,759	2,541
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	463	525
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,901	2,234
Loans Receivable:
Ending balance	180,693	222,254
Ending balance: individually evaluated for impairment	4,466	6,542
Ending balance: collectively evaluated for impairment	176,227	215,712
Commercial/Agricultural
Allowance for Loan Losses:
Beginning balance	0	0
Charge-offs	0	0
Recoveries	0	0
Provision	16	0
Allowance allocation adjustment	1,601
Ending balance	1,617	0	0
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	1,617	0
Loans Receivable:
Ending balance	63,266	39,061
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	63,266	39,061
Consumer and Other
Allowance for Loan Losses:
Beginning balance	3,747	3,639
Charge-offs	(601)	(689)
Recoveries	271	249
Provision	258	548
Allowance allocation adjustment	(1,412)
Ending balance	2,263	3,747	3,639
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	119	207
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	2,144	3,540
Loans Receivable:
Ending balance	206,551	209,051
Ending balance: individually evaluated for impairment	848	1,267
Ending balance: collectively evaluated for impairment	205,703	207,784
Unallocated
Allowance for Loan Losses:
Beginning balance	0	0
Charge-offs	0	0
Recoveries	0	0
Provision	0	0
Allowance allocation adjustment	252
Ending balance	252	0	$ 0
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Amount of allowance for loan losses arising from loans individually evaluated for impairment	0	0
Amount of allowance for loan losses arising from loans collectively evaluated for impairment	252	0
Loans Receivable:
Ending balance	0	0
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	$ 0	$ 0

Loans, Allowance for Loan Los51

Loans, Allowance for Loan Losses and Impaired Loans (Details 4) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Loans receivable
Loans receivable, net	$ 450,510	$ 470,366
Real Estate Loans
Loans receivable
Loans receivable, net	180,693	222,254
Commercial/Agricultural
Loans receivable
Loans receivable, net	63,266	39,061
Consumer and other
Loans receivable
Loans receivable, net	206,551	209,051
Performing loans
Loans receivable
TDR loans	3,678	5,332
Other loans	445,611	463,449
Loans receivable, net	449,289	468,781
Performing loans | Real Estate Loans
Loans receivable
TDR loans	3,206	4,535
Other loans	176,650	216,503
Loans receivable, net	179,856	221,038
Performing loans | Commercial/Agricultural
Loans receivable
TDR loans	0	0
Other loans	63,266	39,061
Loans receivable, net	63,266	39,061
Performing loans | Consumer and other
Loans receivable
TDR loans	472	797
Other loans	205,695	207,885
Loans receivable, net	206,167	208,682
Nonperforming loans
Loans receivable
TDR loans	332	249
Other loans	889	1,336
Loans receivable, net	1,221	1,585
Nonperforming loans | Real Estate Loans
Loans receivable
TDR loans	273	202
Other loans	564	1,014
Loans receivable, net	837	1,216
Nonperforming loans | Commercial/Agricultural
Loans receivable
TDR loans	0	0
Other loans	0	0
Loans receivable, net	0	0
Nonperforming loans | Consumer and other
Loans receivable
TDR loans	59	47
Other loans	325	322
Loans receivable, net	$ 384	$ 369

Loans, Allowance for Loan Los52

Loans, Allowance for Loan Losses and Impaired Loans (Details 5) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 2,632	$ 2,751
Current	447,878	467,615
Total Loans	450,510	470,366
Recorded Investment 89 Days and Accruing	473	401
Consumer real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,442	1,747
Current	179,251	220,507
Total Loans	180,693	222,254
Recorded Investment 89 Days and Accruing	244	228
Commercial/Agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Current	63,266	39,061
Total Loans	63,266	39,061
Recorded Investment 89 Days and Accruing	0	0
Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	586	604
Current	166,260	175,635
Total Loans	166,846	176,239
Recorded Investment 89 Days and Accruing	52	99
Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	604	400
Current	39,101	32,412
Total Loans	39,705	32,812
Recorded Investment 89 Days and Accruing	177	74
30-59 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	1,179	1,222
30-59 Days Past Due | Consumer real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	555	678
30-59 Days Past Due | Commercial/Agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
30-59 Days Past Due | Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	386	354
30-59 Days Past Due | Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	238	190
60-89 Days Past Due
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	754	289
60-89 Days Past Due | Consumer real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	500	80
60-89 Days Past Due | Commercial/Agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
60-89 Days Past Due | Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	65	73
60-89 Days Past Due | Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	189	136
Greater Than 89 Days
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	699	1,240
Greater Than 89 Days | Consumer real estate
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	387	989
Greater Than 89 Days | Commercial/Agricultural
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	0	0
Greater Than 89 Days | Consumer and other loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	135	177
Greater Than 89 Days | Purchased third party loans
Aging analysis of the Bank's real estate and consumer loans
Total Past Due	$ 177	$ 74

Loans, Allowance for Loan Los53

Loans, Allowance for Loan Losses and Impaired Loans (Details 6) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Bank impaired loans
With no related allowance recorded, Recorded investment	$ 2,965	$ 4,880
With an allowance recorded, Recorded investment	2,349	2,929
Recorded investment, Total	5,314	7,809
With no related allowance recorded, unpaid principal balance	2,965	4,880
With an allowance recorded, unpaid principal balance	2,349	2,929
Unpaid principal balance, Total	5,314	7,809
With no related allowance recorded, Average recorded investment	3,663	5,336
With an allowance recorded, Average recorded investment	2,776	3,960
Average recorded investment, Total	6,439	9,296
With no related allowance recorded, Interest income recognized	171	181
With an allowance recorded, Interest income recognized	84	92
Interest income recognized, Total	255	273
Consumer Real Estate
Bank impaired loans
With no related allowance recorded, Recorded investment	2,494	4,345
With an allowance recorded, Recorded investment	1,972	2,197
Recorded investment, Total	4,466	6,542
With no related allowance recorded, unpaid principal balance	2,494	4,345
With an allowance recorded, unpaid principal balance	1,972	2,197
Unpaid principal balance, Total	4,466	6,542
With no related allowance recorded, Average recorded investment	3,178	4,722
With an allowance recorded, Average recorded investment	2,220	3,137
Average recorded investment, Total	5,398	7,859
With no related allowance recorded, Interest income recognized	136	149
With an allowance recorded, Interest income recognized	61	68
Interest income recognized, Total	197	217
Commercial/Agricultural
Bank impaired loans
With no related allowance recorded, Recorded investment	0	0
With an allowance recorded, Recorded investment	0	0
Recorded investment, Total	0	0
With no related allowance recorded, unpaid principal balance	0	0
With an allowance recorded, unpaid principal balance	0	0
Unpaid principal balance, Total	0	0
With no related allowance recorded, Average recorded investment	0	0
With an allowance recorded, Average recorded investment	0	0
Average recorded investment, Total	0	0
With no related allowance recorded, Interest income recognized	0	0
With an allowance recorded, Interest income recognized	0	0
Interest income recognized, Total	0	0
Consumer and Other
Bank impaired loans
With no related allowance recorded, Recorded investment	471	535
With an allowance recorded, Recorded investment	377	732
Recorded investment, Total	848	1,267
With no related allowance recorded, unpaid principal balance	471	535
With an allowance recorded, unpaid principal balance	377	732
Unpaid principal balance, Total	848	1,267
With no related allowance recorded, Average recorded investment	485	614
With an allowance recorded, Average recorded investment	556	823
Average recorded investment, Total	1,041	1,437
With no related allowance recorded, Interest income recognized	35	32
With an allowance recorded, Interest income recognized	23	24
Interest income recognized, Total	$ 58	$ 56

Loans, Allowance for Loan Los54

Loans, Allowance for Loan Losses and Impaired Loans (Details 7) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Troubled Debt Restructuring
Beginning balance	$ 5,581	$ 8,618
Principal payments	(1,377)	(2,568)
Charge-offs	(95)	(519)
Advances	13	10
New restructured	69	80
Class transfers out	(181)	(40)
Transfers between accrual/non-accrual	0	0
Ending balance	4,010	5,581
Consumer Real Estate
Troubled Debt Restructuring
Beginning balance	4,737	7,441
Principal payments	(1,065)	(2,272)
Charge-offs	(41)	(437)
Advances	12	10
New restructured	17	40
Class transfers out	(181)	(45)
Transfers between accrual/non-accrual	0	0
Ending balance	3,479	4,737
Commercial/Agricultural
Troubled Debt Restructuring
Beginning balance	0	0
Principal payments	0	0
Charge-offs	0	0
Advances	0	0
New restructured	0	0
Class transfers out	0	0
Transfers between accrual/non-accrual	0	0
Ending balance	0	0
Consumer and other
Troubled Debt Restructuring
Beginning balance	844	1,177
Principal payments	(312)	(296)
Charge-offs	(54)	(82)
Advances	1	0
New restructured	52	40
Class transfers out	0	5
Transfers between accrual/non-accrual	0	0
Ending balance	531	844
Performing loans
Troubled Debt Restructuring
Beginning balance	5,332	7,355
Principal payments	(1,246)	(1,015)
Charge-offs	(8)	(41)
Advances	13	7
New restructured	69	64
Class transfers out	(181)	(60)
Transfers between accrual/non-accrual	(301)	(978)
Ending balance	3,678	5,332
Performing loans | Consumer Real Estate
Troubled Debt Restructuring
Beginning balance	4,535	6,254
Principal payments	(945)	(757)
Charge-offs	0	(11)
Advances	12	7
New restructured	17	40
Class transfers out	(181)	(60)
Transfers between accrual/non-accrual	(232)	(938)
Ending balance	3,206	4,535
Performing loans | Commercial/Agricultural
Troubled Debt Restructuring
Beginning balance	0	0
Principal payments	0	0
Charge-offs	0	0
Advances	0	0
New restructured	0	0
Class transfers out	0	0
Transfers between accrual/non-accrual	0	0
Ending balance	0	0
Performing loans | Consumer and other
Troubled Debt Restructuring
Beginning balance	797	1,101
Principal payments	(301)	(258)
Charge-offs	(8)	(30)
Advances	1	0
New restructured	52	24
Class transfers out	0	0
Transfers between accrual/non-accrual	(69)	(40)
Ending balance	472	797
Non Performing Loans
Troubled Debt Restructuring
Beginning balance	249	1,263
Principal payments	(131)	(1,553)
Charge-offs	(87)	(478)
Advances	0	3
New restructured	0	16
Class transfers out	0	20
Transfers between accrual/non-accrual	301	978
Ending balance	332	249
Non Performing Loans | Consumer Real Estate
Troubled Debt Restructuring
Beginning balance	202	1,187
Principal payments	(120)	(1,515)
Charge-offs	(41)	(426)
Advances	0	3
New restructured	0	0
Class transfers out	0	15
Transfers between accrual/non-accrual	232	938
Ending balance	273	202
Non Performing Loans | Commercial/Agricultural
Troubled Debt Restructuring
Beginning balance	0	0
Principal payments	0	0
Charge-offs	0	0
Advances	0	0
New restructured	0	0
Class transfers out	0	0
Transfers between accrual/non-accrual	0	0
Ending balance	0	0
Non Performing Loans | Consumer and other
Troubled Debt Restructuring
Beginning balance	47	76
Principal payments	(11)	(38)
Charge-offs	(46)	(52)
Advances	0	0
New restructured	0	16
Class transfers out	0	5
Transfers between accrual/non-accrual	69	40
Ending balance	$ 59	$ 47

Loans, Allowance for Loan Los55

Loans, Allowance for Loan Losses and Impaired Loans (Details 8) $ in Thousands	12 Months Ended
	Sep. 30, 2015USD ($)Contract	Sep. 30, 2014USD ($)Contract	Sep. 30, 2013USD ($)
Troubled Debt Restructuring
Number of Modifications | Contract	73	100
Recorded Investment	$ 4,010	$ 5,581	$ 8,618
Consumer Real Estate
Troubled Debt Restructuring
Number of Modifications | Contract	34	47
Recorded Investment	$ 3,479	$ 4,737	7,441
Commercial/Agricultural
Troubled Debt Restructuring
Number of Modifications | Contract	0	0
Recorded Investment	$ 0	$ 0	0
Consumer and other
Troubled Debt Restructuring
Number of Modifications | Contract	39	53
Recorded Investment	$ 531	$ 844	$ 1,177

Loans, Allowance for Loan Los56

Loans, Allowance for Loan Losses and Impaired Loans (Details Textual)	12 Months Ended
	Sep. 30, 2015USD ($)TDR	Sep. 30, 2014USD ($)TDR	Dec. 31, 2014USD ($)	Sep. 30, 2013USD ($)	Oct. 31, 2012USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Board of Director limit on purchase of loans under loan purchase agreement			$ 50,000,000		$ 40,000,000
Loans and Leases Receivable, Gross	$ 450,510,000	$ 470,366,000
Percentage of loan amounts deposited into cash reserve account					3.00%
Maximum restricted reserve account balance					$ 1,000,000
Cash reserve account balance	1,000,000
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Impaired TDR loans	4,010,000	5,581,000		$ 8,618,000
Total impaired loans	$ 5,314,000	$ 7,809,000
Number of delinquent TDR | TDR	5	4
Recorded investment in delinquent TDR	$ 75,000	$ 191,000
Non Performing Loans
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Impaired TDR loans	332,000	$ 249,000		1,263,000
Substandard
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Impaired TDR loans	$ 1,304,000
TDR Loan [Member]
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Past due, minimum period	90 days	90 days
Performing loans
Loans allowance for loan losses and impaired loans (Textual) [Abstract]
Impaired TDR loans	$ 3,678,000	$ 5,332,000		$ 7,355,000
Purchased third party loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross	$ 39,705,000	$ 32,812,000

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	$ 80,335	$ 63,637
Gross Unrealized Gains	214	155
Gross Unrealized Losses	628	1,603
Estimated Fair Value	79,921	62,189
U.S. government agency obligations
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	15,240	23,076
Gross Unrealized Gains	0	0
Gross Unrealized Losses	220	973
Estimated Fair Value	15,020	22,103
Obligations of states and political subdivisions
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	27,573	11,432
Gross Unrealized Gains	81	17
Gross Unrealized Losses	247	255
Estimated Fair Value	27,407	11,194
Mortgage-backed securities
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	37,451	29,058
Gross Unrealized Gains	133	138
Gross Unrealized Losses	144	369
Estimated Fair Value	37,440	28,827
Federal Agricultural Mortgage Corporation
Summary of amortized cost, estimated fair value and related unrealized gains and losses on securities available for sale
Amortized Cost	71	71
Gross Unrealized Gains	0	0
Gross Unrealized Losses	17	6
Estimated Fair Value	$ 54	$ 65

Investment Securities (Details

Investment Securities (Details 1) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 8,012	$ 8,785
Gross Unrealized Gains	211	37
Gross Unrealized Losses	4	14
Estimated Fair Value	8,219	8,808
Obligations of states and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,319	1,465
Gross Unrealized Gains	3	4
Gross Unrealized Losses	4	5
Estimated Fair Value	1,318	1,464
Mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	6,693	7,320
Gross Unrealized Gains	208	33
Gross Unrealized Losses	0	9
Estimated Fair Value	$ 6,901	$ 7,344

Investment Securities (Detail59

Investment Securities (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Amortized Cost, Due after one year through five years	$ 6,451
Amortized Cost, Due after five years through ten years	22,667
Amortized Cost, Due after ten years	51,217
Amortized Cost	80,335	$ 63,637
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Estimated Fair Value, Due after one year through five years	6,437
Estimated Fair Value, Due after five years through ten years	22,457
Estimated Fair Value, Due after ten years	51,027
Estimated Fair Value, Total available for sale securities	79,921
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount [Abstract]
Amortized Cost, Due after one year through five years	1,144
Amortized Cost, Due after five years through ten years	175
Amortized Cost, Due after ten years	6,693
Amortized Cost, Total held to maturity securities	8,012	8,785
Held-to-maturity Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Estimated Fair Value, Due after one year through five years	1,143
Estimated Fair Value, Due after five years through ten years	175
Estimated Fair Value, Due after ten years	6,901
Estimated Fair Value, Total held to maturity securities	$ 8,219	$ 8,808

Investment Securities (Detail60

Investment Securities (Details 3) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	$ 40,842	$ 8,806
Fair Value, 12 Months or More	15,938	43,438
Fair Value, Total	56,780	52,244
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	262	73
Unrealized Loss, 12 Months or More	366	1,530
Unrealized Loss, Total	628	1,603
U.S. government agency obligations
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	4,960	0
Fair Value, 12 Months or More	10,060	22,103
Fair Value, Total	15,020	22,103
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	14	0
Unrealized Loss, 12 Months or More	206	973
Unrealized Loss, Total	220	973
Obligations of states and political subdivisions
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	13,864	574
Fair Value, 12 Months or More	2,234	8,817
Fair Value, Total	16,098	9,391
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	155	1
Unrealized Loss, 12 Months or More	92	254
Unrealized Loss, Total	247	255
Mortgage-backed securities
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	22,018	8,167
Fair Value, 12 Months or More	3,590	12,518
Fair Value, Total	25,608	20,685
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	93	66
Unrealized Loss, 12 Months or More	51	303
Unrealized Loss, Total	144	369
Federal Agricultural Mortgage Corporation
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	0	65
Fair Value, 12 Months or More	54	0
Fair Value, Total	54	65
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	0	6
Unrealized Loss, 12 Months or More	17	0
Unrealized Loss, Total	$ 17	$ 6

Investment Securities (Detail61

Investment Securities (Details 4) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	$ 904	$ 3,709
Fair Value, 12 Months or More	0	0
Fair Value, Total	904	3,709
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	4	14
Unrealized Loss, 12 Months or More	0	0
Unrealized Loss, Total	4	14
Obligations of states and political subdivisions
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	904	345
Fair Value, 12 Months or More	0	0
Fair Value, Total	904	345
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	4	5
Unrealized Loss, 12 Months or More	0	0
Unrealized Loss, Total	4	5
Mortgage-backed securities
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value [Abstract]
Fair Value, Less than 12 months	0	3,364
Fair Value, 12 Months or More	0	0
Fair Value, Total	0	3,364
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss [Abstract] [Abstract]
Unrealized Loss, Less than 12 Months	0	9
Unrealized Loss, 12 Months or More	0	0
Unrealized Loss, Total	$ 0	$ 9

Investment Securities (Detail62

Investment Securities (Details 5) - Available-for-sale securities - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Summary of amount of other-than-temporary impairment related to credit losses on available-for-sale securities
Beginning balance of the amount of OTTI related to credit losses	$ 0	$ 1,250
Credit portion of OTTI on securities for which OTTI was not previously recognized		91
Cash payments received on a security in excess of the security’s book value adjusted for the previously recognized credit portion of OTTI	$ 0	(13)
Credit portion of OTTI on securities in default for which OTTI was previously recognized	0	0
Credit portion of OTTI previously recognized on securities sold during the period	0	(1,328)
Ending balance of the amount of OTTI related to credit losses	$ 0	$ 0

Office Properties and Equipme63

Office Properties and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Office Properties and Equipment
Office properties and equipment, gross	$ 9,720	$ 10,466
Less—Accumulated depreciation	(7,051)	(6,741)
Office properties and equipment—net	2,669	3,725
Land
Office Properties and Equipment
Office properties and equipment, gross	510	510
Buildings
Office Properties and Equipment
Office properties and equipment, gross	2,338	2,284
Furniture, equipment, and vehicles
Office Properties and Equipment
Office properties and equipment, gross	$ 6,872	$ 7,672

Office Properties and Equipme64

Office Properties and Equipment Textual (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,382	$ 1,116	$ 1,079

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Finite-lived Intangible Assets [Roll Forward]
Balance at beginning of year	$ 161
Amortization	(57)	$ (57)	$ (56)
Balance at end of year	104	161
Core Deposits
Finite-lived Intangible Assets [Roll Forward]
Balance at beginning of year	161	218
Capitalized	0	0
Amortization	(57)	(57)
Balance at end of year	$ 104	$ 161	$ 218

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
2,016	$ 57
2,017	31
2,018	15
After 2,018	1
Total	$ 104	$ 161

Deposits (Details)

Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Non-interest bearing demand deposits	$ 19,354	$ 19,669
Interest bearing demand deposits	22,547	17,696
Savings accounts	29,395	29,277
Money market accounts	146,201	136,666
Certificate accounts	238,801	246,459
Total deposits	456,298	449,767
Brokered deposits included above:	$ 22,773	$ 11,960

Deposits (Details 1)

Deposits (Details 1) $ in Thousands	Sep. 30, 2015USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
2,016	$ 94,508
2,017	72,703
2,018	42,112
2,019	19,058
2,020	10,420
After 2,020	0
Total	$ 238,801

Deposits (Details Textual)

Deposits (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits held from various parties	$ 537	$ 696

Federal Home Loan Bank Advanc70

Federal Home Loan Bank Advances (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Summary of Federal Home Loan Bank advances
Maturing during 2016	$ 33,600	$ 31,100
Maturing during 2017	15,461	12,961
Maturing during 2018	6,100	6,100
Maturing during 2019	3,730	3,730
Maturing during 2020	$ 0	$ 0
Weighted Average Rate 2016	0.67%	0.78%
Weighted Average Rate 2017	1.46%	1.57%
Weighted Average Rate 2018	2.24%	2.24%
Weighted Average Rate 2019	1.87%	1.87%
Weighted Average Rate 2020	0.00%	0.00%
Total fixed maturity	$ 58,891	$ 53,891
Advances with amortizing principal	0	5,000
Total advances	58,891	58,891
Total credit outstanding	$ 82,931	$ 81,991
Federal Home Loan Bank Advances
Summary of Federal Home Loan Bank advances
Advances with amortizing principal, Weighted Average Rate	0.00%	0.30%
Letter of Credit
Summary of Federal Home Loan Bank advances
Total credit outstanding	$ 24,040	$ 23,100

Federal Home Loan Bank Advanc71

Federal Home Loan Bank Advances (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Federal Home Loan Bank Advances (Textual) [Abstract]
Banks available and unused portion of borrowing agreement	$ 66,459
Maximum month-end amounts outstanding	58,891	$ 75,891
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Federal Home Loan Bank advances	58,891	$ 58,891
Mortgage Loans on Real Estate
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Federal Home Loan Bank advances	$ 198,657

Capital Matters (Details)

Capital Matters (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Total capital (to risk weighted assets), Actual, Amount	$ 64,930,000	$ 62,116,000
Total capital (to risk weighted assets), Actual, Ratio	16.50%	16.10%
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 31,443,000	$ 30,793,000
Total capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	8.00%	8.00%
Total capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 39,304,000	$ 38,491,000
Total capital (to risk weighted assets), To Be Well Capitalized, Ratio	10.00%	10.00%
Tier 1 capital (to risk weighted assets), Actual, Amount	$ 59,997,000	$ 57,283,000
Tier 1 capital (to risk weighted assets), Actual, Ratio	15.30%	14.90%
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 23,583,000	$ 15,396,000
Tier 1 capital (to risk weighted assets), For Capital Adequacy Purposes, Ratio	6.00%	4.00%
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Amount	$ 31,443,000	$ 23,095,000
Tier 1 capital (to risk weighted assets), To Be Well Capitalized, Ratio	8.00%	6.00%
Common equity tier 1 (to risk weighted assets), Actual, Amount	$ 59,997,000
Common equity tier 1 (to risk weighted assets), Actual, Ratio	15.30%
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Amount	$ 17,687,000
Common equity tier 1 (to risk weighted assets), For Capital Adequacy Purposes, Ratio	4.50%
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Amount	$ 25,548,000
Common equity tier 1 (to risk weighted assets), To Be Well Capitalized, Ratio	6.50%
Tier 1 capital (to adjusted total assets), Actual, Amount	$ 59,997,000	$ 57,283,000
Tier 1 capital (to adjusted total assets), Actual, Ratio	10.40%	10.00%
Tier 1 capital (to adjusted total assets), For Capital Adequacy Purposes, Amount	$ 23,031,000	$ 22,991,000
Tier 1 capital (to adjusted total assets), For Capital Adequacy Purposes, Ratio	4.00%	4.00%
Tier 1 capital (to adjusted total assets), To Be Well Capitalized, Amount	$ 28,788,000	$ 28,739,000
Tier 1 capital (to adjusted total assets), To Be Well Capitalized, Ratio	5.00%	5.00%

Commitments and Contingencies73

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	$ 24,097	$ 16,119
Commitments to extend credit | Consumer
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	2,816	2,820
Commitments to extend credit | Commercial
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	11,018	7,172
Standby letter of credit | Commercial
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	0	20
Unused lines of credit | Home equity lines of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	1,873	1,622
Unused lines of credit | Kwik cash and lines of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	1,196	1,227
Unused lines of credit | Consumer construction
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	0	119
Unused lines of credit | Commercial construction
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	3,301	947
Unused lines of credit | Commercial lines of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off Balance Sheet Instruments Contractual Amount	$ 3,893	$ 2,192
Minimum | Commitments to extend credit | Consumer
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fixed interest rate	3.74%	3.30%
Minimum | Commitments to extend credit | Commercial
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fixed interest rate	3.88%	3.25%
Maximum | Commitments to extend credit | Consumer
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fixed interest rate	8.74%	11.99%
Maximum | Commitments to extend credit | Commercial
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fixed interest rate	5.75%	5.50%

Commitments and Contingencies74

Commitments and Contingencies (Details1) $ in Thousands	Sep. 30, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 1,268
2,017	991
2,018	836
2,019	404
2,020	311
After 2,020	980
Total	$ 4,790

Commitments and Contingencies75

Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Commitments and Contingencies (Textual) [Abstract]
Rent expense under operating leases	$ 1,146	$ 1,186	$ 1,138

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation, beginning of year	$ 1,109	$ 1,117	$ 2,381
Service cost	0	0	0
Interest cost	46	51	45
Benefits paid	(81)	(79)	(1,228)
Projected benefit obligation, end of year	1,062	1,109	1,117
Defined Benefit Plan
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation, beginning of year	1,154	1,181	2,363
Service cost	0	0	0
Interest cost	46	51	45
Amortization of prior service costs	1	1	1
Net periodic benefit cost	47	52	46
Benefits paid	(81)	(79)	(1,228)
Curtailment and settlement	0	0	0
Projected benefit obligation, end of year	$ 1,120	$ 1,154	$ 1,181

Retirement Plans (Details 1)

Retirement Plans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation, beginning of year	$ 1,109	$ 1,117	$ 2,381
Service cost	0	0	0
Interest cost	46	51	45
Curtailment and settlement	0	0	0
Actuarial loss (gain)	(12)	20	(81)
Benefits paid	(81)	(79)	(1,228)
Projected benefit obligation, end of year	1,062	1,109	1,117
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Projected benefit obligation, end of year	0	0	0
Actual return on plan assets	0	0	0
Company contributions	81	79	1,228
Benefits paid	(81)	(79)	(1,228)
Projected benefit obligation, end of year	$ 0	$ 0	$ 0

Retirement Plans (Details 2)

Retirement Plans (Details 2)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Regulatory Liabilities [Line Items]
Benefit obligation actuarial assumptions: Discount Rate	4.25%	4.25%	4.75%
Benefit obligation actuarial assumptions: Rate of compensation increase	0.00%	0.00%	0.00%
Net pension cost actuarial assumption, Expected long-term rate of return on plan assets	0.00%	0.00%	0.00%
Net pension cost actuarial assumption, Rate of compensation increase	0.00%	0.00%	0.00%
Pension Cost
Regulatory Liabilities [Line Items]
Net pension cost actuarial assumption, Discount rate	4.25%	4.25%	4.75%

Retirement Plans (Details 3)

Retirement Plans (Details 3) $ in Thousands	Sep. 30, 2015USD ($)
Asset Retirement Obligation Disclosure [Abstract]
2,016	$ 78
2,017	111
2,018	118
2,019	110
2,020	120
2021-2025	$ 583

Retirement Plans (Details 4)

Retirement Plans (Details 4) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Asset Retirement Obligation Disclosure [Abstract]
Pension obligation	$ 1,062	$ 1,109	$ 1,117	$ 2,381
Prior service cost	4	4
Net loss (gain)	(61)	(49)
Total accumulated other comprehensive income, before tax	$ (57)	$ (45)

Retirement Plans (Details Textu

Retirement Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Asset Retirement Obligation Disclosure [Abstract]
Employer matching contributions	$ 198	$ 193	$ 189

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Feb. 28, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	50,000	45,000	26,143
Expiry period of unexercised nonqualified incentive stock options	15 years
Expiry period of unexercised incentive stock options	10 years
2004 Stock Option and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant				284,778
Options granted (in shares)	284,778
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant	597,605
Options granted (in shares)	95,000
Prospective issuance of shares of the Company's common stock under the 2008 Equity Incentive Plan	426,860
Aggregate stock which may be granted for restricted stock and units under the 2008 Equity Incentive Plan (in shares)	170,745
2004 Recognition and Retention Plan and 2008 Equity incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant				113,910
Restricted shares | 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	32,500
Vesting period of awards granted	5 years
Restricted shares | 2004 Recognition and Retention Plan and 2008 Equity incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	113,910
Compensation expense related to awards	$ 96	$ 66	$ 45
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of awards granted	5 years
Employee Stock Option | 2004 Stock Option and Incentive Plan and 2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to awards	$ 59	$ 43	$ 31

Stock-Based Compensation Detail

Stock-Based Compensation Details (Details) - $ / shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted shares outstanding, beginning of period	41,014	34,671
Granted (in shares)	17,500	15,000
Vested (in shares)	(11,657)	(8,657)
Forfeited (in shares)	0	0
Restricted shares outstanding, end of period	46,857	41,014
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Restricted shares, weighted average, beginning of period (in usd per share)	$ 6.51	$ 5.62
Restricted shares granted, weighted average (in usd per share)	9.20	8
Restricted shares vested, weighted average (in usd per share)	6.18	5.55
Restricted shares forfeited, weighted average (in usd per share)	0	0
Restricted shares, weighted average, end of period (in usd per share)	$ 7.59	$ 6.51

Stock-Based Compensation (Det84

Stock-Based Compensation (Details 1) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning or year, shares	179,192	150,932	124,789
Granted, shares	50,000	45,000	26,143
Exercised, shares	(51,955)	0	0
Forfeited or expired, shares	(5,500)	(16,740)	0
Outstanding at end of year, shares	171,737	179,192	150,932
Exercisable at end of year, shares	63,764	91,203	88,927
Fully vested and expected to vest, shares	171,737	179,192	150,932
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, Outstanding at beginning of year (usd per share)	$ 6.52	$ 6.15	$ 6.26
Weighted Average Exercise Price, Granted (usd per share)	9.20	8	5.62
Weighted Average Exercise Price, Outstanding at ending of year (usd per share)	7.46	6.52	6.15
Weighted Average Exercise Price, Exercisable at end of year (usd per share)	6.79	6.35	6.63
Weighted Average Exercise Price, Fully vested and expected to vest (usd per share)	$ 7.46	$ 6.52	$ 6.15
Weighted Average Remaining Contractual Term, Outstanding at end of year	7 years 6 months 29 days	6 years 11 months 16 days	7 years 22 days
Weighted Average Remaining Contractual Term, Exercisable at end of year	5 years 3 months 29 days	5 years 6 months 7 days	6 years 25 days
Weighted Average Remaining Contractual Term, Fully vested and expected to vest	7 years 6 months 29 days	6 years 11 months 16 days	7 years 22 days
Aggregate Intrinsic Value, Outstanding at end of year	$ 0	$ 0	$ 0

Stock-Based Compensation (Det85

Stock-Based Compensation (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 180	$ 0	$ 0
Cash received from options exercised	299	0	0
Tax benefit realized from options exercised	$ 9	$ 0	$ 0

Stock-Based Compensation (Det86

Stock-Based Compensation (Details 3)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Dividend yield	0.88%	0.00%	0.00%
Risk-free interest rate	2.10%	2.70%	1.70%
Weighted average expected life (years)	10 years	10 years	10 years
Expected volatility	2.00%	3.00%	14.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Current tax provision
Federal	$ 1,694	$ 97	$ 227
State	267	7	17
Current Income Tax Expense (Benefit), Total	1,961	104	244
Deferred tax provision (benefit)
Federal	(439)	798	322
State	(32)	145	69
Deferred Income Tax Expense (Benefit), Total	(471)	943	391
Total	$ 1,490	$ 1,047	$ 635

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
The provision for income taxes differs from the amount of income tax determined by applying statutory federal income tax rates to pretax income
Tax expense at statutory rate	$ 1,395	$ 962	$ 572
State income taxes net of exception	235	152	86
Tax exempt interest	(79)	(46)	(31)
Other	(61)	(21)	8
Total	$ 1,490	$ 1,047	$ 635
Tax expense at statutory rate in percent	34.00%	34.00%	34.00%
State income taxes net of exception in percent	5.72%	5.37%	5.10%
Tax exempt interest in percent	(1.92%)	(1.64%)	(1.87%)
Other in percent	(1.50%)	(0.73%)	0.51%
Total, in percent	36.30%	37.00%	37.74%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Deferred tax assets:
Allowance for loan losses	$ 2,544	$ 2,562
Deferred loan costs/fees	145	217
Director/officer compensation plans	536	551
Net unrealized loss on securities available for sale	166	579
Other	520	233
Deferred tax assets	3,911	4,142
Deferred tax liabilities:
Office properties and equipment	(114)	(397)
Other	(110)	(111)
Deferred tax liabilities	(224)	(508)
Net deferred tax assets	$ 3,687	$ 3,634

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Taxes (Textual) [Abstract]
Valuation allowance	$ 0	$ 0
Percentage of likelihood	50.00%
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0	0	$ 22,000
Accrual for the payments of interest and penalties related to income tax issues	$ 0	$ 0

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Basic
Net income	$ 2,614	$ 1,783	$ 1,047
Weighted average common shares outstanding (in shares)	5,208,708	5,163,373	5,151,413
Basic earnings per share (in dollars per share)	$ 0.50	$ 0.35	$ 0.20
Diluted
Net income	$ 2,614	$ 1,783	$ 1,047
Weighted average common shares outstanding (in shares)	5,208,708	5,163,373	5,151,413
Add: Dilutive stock options outstanding (in shares)	31,234	33,333	11,767
Average shares and dilutive potential common shares (in shares)	5,239,942	5,196,706	5,163,180
Diluted earnings per share (in dollars per share)	$ 0.50	$ 0.34	$ 0.20
Additional common stock option shares that have not been included due to their antidilutive effect (in shares)	93,503	145,859	139,165

Other Comprehensive Income (L92

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Unrealized gains (losses) on securities:
Net unrealized gains (losses) arising during period Before- Tax Amount	$ 973	$ 2,515	$ (4,654)
Net unrealized gains (losses) arising during period Tax Expense	(389)	(1,006)	1,861
Net unrealized gains (losses) arising during the period, Net-of-Tax Amount	584	1,509	(2,793)
Less: reclassification adjustment for gains included in net income Before- Tax Amount	60	(168)	552
Less: reclassification adjustment for gains included in net income Tax Expense	(24)	67	(220)
Less: reclassification adjustment for gains included in net income Net of Tax Amount	36	(101)	332
Changes for realized losses on securities available for sale for OTTI write-down Before- Tax Amount	0	78	797
Changes for realized losses on securities available for sale for OTTI write-down Tax Expense	0	(31)	(319)
Changes for realized losses on securities available for sale for OTTI write-down Tax Expense, Net of Tax Amount	0	47	478
Defined benefit plans:
Amortization of unrecognized prior service costs and net gains (losses), Before-Tax Amount	13	(18)	82
Amortization of unrecognized prior service costs and net gains (losses), Tax Expense	(5)	7	(33)
Amortization of unrecognized prior service costs and net gains (losses), Net-of-Tax	8	(11)	49
Other comprehensive income (loss) Before- Tax Amount	1,046	2,407	(3,223)
Other comprehensive income (loss) Tax Expense	(418)	(963)	1,289
Total other comprehensive income (loss), net of tax	$ 628	$ 1,444	$ (1,934)

Other Comprehensive Income (L93

Other Comprehensive Income (Loss) (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	$ (842)	$ (2,286)
Current period other comprehensive income (loss), net of tax	628	1,444	$ (1,934)
Ending Balance	(214)	(842)	(2,286)
Unrealized Gains Losses on Securities
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	(869)	(2,324)
Current period other comprehensive income (loss), net of tax	620	1,455
Ending Balance	(249)	(869)	(2,324)
Defined Benefit Plans
Changes in the accumulated balances for each component of other comprehensive income
Beginning Balance	27	38
Current period other comprehensive income (loss), net of tax	8	(11)
Ending Balance	$ 35	$ 27	$ 38

Condensed Financial Informati94

Condensed Financial Information - Parent Company Only (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
ASSETS
Cash and cash equivalents	$ 23,872	$ 11,434	$ 17,601	$ 23,259
TOTAL ASSETS	580,148	569,815
STOCKHOLDERS’ EQUITY
Total stockholders’ equity	60,535	57,293	54,185	55,103
Parent Company [Member]
ASSETS
Cash and cash equivalents	676	235	$ 230	$ 371
Investment in subsidiary	59,859	57,058
TOTAL ASSETS	60,535	57,293
STOCKHOLDERS’ EQUITY
Total stockholders’ equity	$ 60,535	$ 57,293

Condensed Financial Informati95

Condensed Financial Information - Parent Company Only (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Condensed Financial Statements, Captions [Line Items]
Income—interest and dividends	$ 23,004	$ 24,033	$ 24,575
Expenses—other	1,404	2,098	1,530
Loss before provision for income taxes and equity in undistributed net income (loss) of subsidiary	4,104	2,830	1,682
Benefit for income taxes	1,490	1,047	635
Net income attributable to common stockholders	2,614	1,783	1,047
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Income—interest and dividends	0	0	0
Expenses—other	146	182	107
Loss before provision for income taxes and equity in undistributed net income (loss) of subsidiary	(146)	(182)	(107)
Benefit for income taxes	(58)	(73)	(43)
Loss before equity in undistributed net income (loss) of subsidiary	(88)	(109)	(64)
Equity in undistributed net income of subsidiary	2,702	1,892	1,111
Net income attributable to common stockholders	$ 2,614	$ 1,783	$ 1,047

Condensed Financial Informati96

Condensed Financial Information - Parent Company Only (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income	$ 2,614	$ 1,783	$ 1,047
Stock based compensation expense	59	43	31
Net cash provided by operating activities	5,777	7,836	6,743
Cash flows from financing activities:
Surrendered vested shares of common stock	(36)	(22)	(4)
Exercise of common stock options	299	0	0
Cash dividends paid	(418)	(207)	(103)
Net cash provided by financing activities	6,376	11,031	25,983
Net increase (decrease) in cash and cash equivalents	12,438	(6,167)	(5,658)
Cash and cash equivalents at beginning of period	11,434	17,601	23,259
Cash and cash equivalents at end of period	23,872	11,434	17,601
Parent Company [Member]
Cash flows from operating activities:
Net income	2,614	1,783	1,047
Stock based compensation expense	59	43	31
Adjustments to reconcile net income to net cash provided by operating activities - Equity in undistributed income of subsidiary	(2,702)	(1,892)	(1,111)
Net cash provided by operating activities	(29)	(66)	(33)
Cash flows from financing activities:
Surrendered vested shares of common stock	(36)	(22)	(5)
Exercise of common stock options	299	0	0
Cash dividend from Bank to Holding Company	625	300	0
Cash dividends paid	(418)	(207)	(103)
Net cash provided by financing activities	470	71	(108)
Net increase (decrease) in cash and cash equivalents	441	5	(141)
Cash and cash equivalents at beginning of period	235	230	371
Cash and cash equivalents at end of period	$ 676	$ 235	$ 230